Sector insight: Family Business
It was hailed as a Budget for “Makers, Doers and Savers” by the Chancellor so now that the dust has settled a bit, what does it mean for Family Businesses?
Sector insight: Charities
On the whole, the Budget was a positive one for charities, with several specific targeted reliefs and grants being introduced.
Sector Insight: Education
Although the Budget contained few measures specifically for the Higher Education sector, the Chancellor’s speech did announce a number of grants to support science and innovation, and to encourage ongoing education and development.
Sector Insight: Social Housing
The Budget speech included a number of measures which will be of interest to the social housing sector, one of the more significant being the proposed phased introduction of two new Annual Tax on Enveloped Dwellings (ATED) bands
Better or Worse off?
So how might the changes hit your pocket? Based on the pre-announced rates for 2014/15 KPMG has analysed some common scenarios to find out who will be better off and who will lose out.
Chris Morgan's view of the 2014 Budget
This is the penultimate budget before the 2015 general election, and the message coming from George Osborne was all about a resilient budget in a resilient economy – a budget for “makers, doers and savers”.
Budget 2014 on a page
A high level overview of the key announcements in the Chancellor’s Budget on 19 March 2014.
Member options exercises – market activity picks up again
Following he Code of Practice on Pension Incentive Exercises June 2012 release, market activity regarding member options exercises is picking up again. This update explores exercises carried out following the Code and how the market has developed.
'Cracking the Code’
New research from YSC in collaboration with KPMG on a gender intelligent approach to developing male and female corporate leaders
Public sector outsourcing: "Fair Deal" pensions policy
The government's new "Fair Deal" policy sets out how pensions issues should be handled when public sector employeers compulsorily transfer to independent service providers. This bulletin provides further detail and comment.
KPMG's Guide to Directors' Remuneration 2013
KPMG's Guide to Executive Remuneration 2013 explores markt practice for executive pay and icentives plus non-executive directors' fees in FTSE 350 companies over the past year.
Are you ready for the 2015 VAT changes?
On 1 January 2015 the VAT place of supply rules will change and the European Commission will implement a Mini One Stop Shop scheme to simplify VAT accounting for relevant supplies.
FATCA - where are we now?
An update on FATCA: where we are now, reporting requirements and key messages for UK Financial Institutions.
Reward transformation for the future
Imagine a world where HR is championed for its ability to add real value to an organisation. Reward & benefits transformation can demonstrate this
Budget 2013: Offshore tax crackdown intensifies
The Government’s crackdown on offshore tax evasion continued today, with the Chancellor announcing an agreement for the exchange of information and accompanying disclosure facility with Jersey.
Jersey agrees to the UK tax package
The Jersey Government announced today that Jersey is finalising a “FATCA” style agreement with the UK government to enhance its existing tax information exchange arrangements
Public policy and tax
KPMG in the UK has published a set of principles which govern the tax advice the firm provides to its clients.
KPMG director receives OBE
Teresa Sienkiewicz, director in KPMG’s pensions audit practice, has received an OBE in this year’s New Year honours list for services to the accountancy and pensions professions.
CFC Reform overview
The UK Controlled Foreign Companies legislation has been reformed with the aim of making the UK tax system more competitive for multinational companies.
If you’re a start-up in the technology sector we can help you with the issues that you face on a daily basis
KPMG’s year end tax checklist
As the tax year ends on April 5 2012 approaches, the private client team at KPMG in the UK has put together a checklist of tax issues to consider covering income tax...
Budget 2012: Tax relief boost for creative industries
Lucy Parry, Media Tax Specialist at KPMG says "This is a welcome boost for the UK creative industries. It will hopefully prevent large budget British TV productions like Titanic and The Tudors being filmed abroad where tax breaks are more generous."
Budget 2012: SMEs – Chancellor lifts the mood
Malcolm Edge, UK Head of National Markets said "SMEs in the UK would have wanted to have seen three things from the announcement today, how to improve competitiveness, how to de-cluter leglislation and how to stimulate growth.
Salary Sacrifice post Reed Employment Case
Reed Employment case, Reed Employment plc v The Commissioners for HM Revenue and Customs, salary sacrifice schemes, salary sacrifice arrangements, KPMG employment issues, KPMG employment tax
The hidden cost of delayed FATCA regulations
The U.S. Internal Revenue Services’ (IRS) delay in release of the proposed regulations for the Foreign Accounts Tax Compliance Act (FATCA) may drive up the costs of compliance programmes, warns KPMG.
Autumn Statement 2013
Will we see a rather more upbeat Chancellor delivering his autumn statement on December 5?
The UK as a holding company location
The UK Government has taken steps to make the UK tax system much more competitive for holding companies. This has led to the return of companies who previously migrated from the UK, as well as the establishment of a number of new holding companies.
The Patent Box gives companies that are holding patents and using them in their business the opportunity to signifi cantly reduce their UK tax burden.
Retail Bonds – an alternative funding source
Raising funds in the retail bond market allows companies to diversify funding sources to reduce reliance on current lenders or develop a new strategic financing base where concerns may exist as regards the longer term outlook for capital markets.
Controlled Foreign Company (CFC) Reform
Since June 2007, the Government has been consulting extensively on proposals for a new Controlled Foreign Company (CFC) regime. View KPMG’s commentary and analysis on the proposed new regime.
M&A Tax Matters
M&A Tax Matters focuses on topical issues impacting transactions. Read the latest edition
A number of companies use employee sub-trusts – sometimes called ‘family benefit trusts’ – for the purposes of operating their share plans.
Personal Perspectives covers a variety of contemporary points relevant to Private Clients
Weekly Tax Matters
Read KPMG's new weekly tax publication which provides tax and finance professionals with an overview of the latest tax developments and forthcoming issues every Monday.
KPMG P11D Solutions
Welcome to the KPMG P11D Solutions page for the 2010/2011 tax year. KPMG have been producing market leading HMRC approved P11D software for over a decade through our own P11D Solutions software.
KPMG's Employers' Club has been designed to help employers stay at the forefront of the latest developments in employment tax risk and reward.
Tax Disputes Resolution
We enable clients to unlock value tied-up in unresolved tax issues during a time of increased pressure on tax receipts