Sparking changes
Back to the future I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-jo...
Large Corporate
Large Corporate
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
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Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
Too wide a net
In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules.
Ready for the impact
International Financial Reporting Standard 16 (IFRS 16) is the new international accounting standard on leases....
Intangible assets reporting – the accounting issues
In 2016, an extensive study into the attitude of investment analysts in the City towards the reporting of intangible ass...
Valuing intangibles – a tax perspective
On 1 July 2018, the OECD’s new Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion ...
Increased flexibility
Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be re...
Myths demystified
Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which wou...