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Northern Ireland / All

29 July 2019

UK Companies – Allotments of Shares

Irish Holding companies with UK subsidiaries will often inject new capital to facilitate, for example, group reorganisations or cash flow.

25 July 2019

UK issues draft EU mandatory disclosure regulations and consultation document

On 22 July 2019, Her Majesty’s Revenue and Customs (HMRC) issued the long awaited draft regulations implementing the DAC6 or

1 July 2019

Does a parent company centrally manage and control its special purpose subsidiary?

Sharon Burke reviews a recent UK decision in the Upper Tier Tribunal (UTT) that considers the locus of central management

1 July 2019

Changes to UK Capital Allowances Regime – a boost for investment?

Mat Scott and Andrew Reid, KPMG Belfast, take a look at a series of changes to the United Kingdom (UK)

27 May 2019

Where will the future of tax lead us?

Where will the future of tax lead us? Digitalisation is often coupled with terms like ‘disruption’ and ‘revolution’. Real digitisation

21 May 2019

UK: Details about proposed digital services tax

HM Treasury proposes to place a 2% tax on revenues derived from British users’ creation of value for digital services

23 April 2019

UK Employment Tax Update | April 2019

UK tax obligations and regulations affecting employers continue to change. This special UK Employment Tax Watch edition from the KPMG

15 April 2019

Non-UK investors face extended scope of UK capital gains tax on disposals of UK property

Non Resident Capital Gains Tax (NRCGT) has been in effect in the United Kingdom (UK) from 6 April 2015 applying

3 April 2019

Making Tax Digital for UK VAT: When and how to sign up

Making Tax Digital (“MTD”) is being introduced from 1 April 2019 in the United Kingdom (UK). The aim of MTD

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