Northern Ireland / All

Companies filing a corporation tax return are now required to fill out 10 new boxes relating specifically to the hybrid mismatch rules.

Recent changes and affects to the taxation of unincorporated business.

Implications for Irish companies.

HMRC’s Residential Property Developer Tax guidance was published in March, and is expected to evolve as the tax is implemented by business.

An overview of the key themes contained in KPMG in the UK’s response to the UK Pillar Two consultation.

EMI will remain unchanged but tax-advantaged Company Share Option Plans will now be reviewed – we consider what this could mean for employers.

Looking at how the rules have evolved and changed since their introduction and evaluate the impact that these changes have had on tax relief on business/asset acquisitions which include IFAs.

While it is natural to focus on employer compliance at the tax year-end to ensure that 2021/22 withholding and reporting is complete and correct, it is important to keep a wider perspective.

The Spring Statement was intended to be an economic update with major policy announcements typically taking place in the Autumn.