• Service: Tax, Global Indirect Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/21/2014

United Kingdom - Commentary on tax measures in budget 2014 

March 21: Following the UK Chancellor's 2014 budget speech, on 19 March 2014, the KPMG member firm in the United Kingdom has produced a 50-page commentary that describes the key tax measures.

Read the KPMG commentary: Budget 2014: What it means for you

Read also a March 2014 report [PDF 773 KB] prepared by the KPMG member firm: Weekly Tax Matters (21 March 2014) that discussions these topics:

  • Summary of OECD Discussion Draft on BEPS Action 6: Preventing treaty abuse
  • Capital allowances on second-hand fixtures
  • Repeal of stamp taxes on growth market shares
  • UK regulations expanding the “white list” for certain UK and offshore funds
  • ATP PensionService A/S - CJEU judgment
  • Klinikum Dortmund - CJEU judgment
  • Preventing charities from being established to avoid tax
  • Budget 2014 - Inheritance tax
  • Year-end tax actions for “non-doms”

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