Waiting for Defined Benefit flexibility
According to recent KPMG and ABI research, since the changes to Pensions rules came in on 6 April 2015, 71 percent of insurer customers who decided to take their pension took it in cash.
The KPMG UK commentary provides UK specific insights for each Action with details of the OECD recommendations, insights from our BEPS specialists and an indication of the next steps as we enter the BEPS implementation phase.
BEPS: In a nutshell
We have prepared a summary of the key points for each Action item to provide you with an overview of the recommendations and some insights from our BEPS specialists.
KPMG Value Chain Analysis
A Value Chain Analysis (VCA) considers an end to end view of a company’s activities, enabling a better perspective on the way a business works and how each component contributes value.
Base Erosion and Profit Shifting by Robin Walduck
There is little doubt that businesses in the UK understand the principles of the OECD’s BEPS project, but how they deal with the specific recommendations of the Action Plan will depend upon the effectiveness of the implementation phase.
New pension rules could de-risk UK Plc's balance sheet
Employers, pensions, legislation, retirement, future, scheme, decision, trustee, DB, DC, Government, financial education, changes,
Trustee Focus - Pensions Insight
KPMG’s Trustee Focus digital magazine delivers pensions insight. Produced specifically for pension scheme trustees it goes beyond the standard “legislation update”
SHPS valuation – March 2015 update
The SHPS Pensions Committee has published provisional SHPS valuation results and information on proposed future service benefit changes.
Our experts explain what they think the biggest impacts will be following the implementation of the legislation changes on 6th April 2015.
Budget 2015: Chancellor heeds calls for fiscal devolution
Budget 2015: Richard Threlfall, head of infrastructure, building and construction comments on the announcement of pilot schemes for Manchester, Cheshire East, Cambridgeshire and Peterborough to retain 100% of additional business rate growth.
Diverted Profits Tax
The Diverted Profits Tax is a new 25% tax which will come into force for accounting periods beginning after 1 April 2015.
It's socially responsible to save
Linda Ellett says people are not saving enough for retirement. Alison Rowe and Suneet Chavda give their views on why this is not easy.
The changing pensions landscape
Our experts are all in agreement that the current pensions landscape needs to change. Here, they give their views on how this could happen.
Responsible tax advice for the common good
The debate on responsible behaviour, morals and ethics in relation to tax is at the forefront of the political and news agenda. Global, cross-border tax is complex and ultimately every global citizen is impacted by it.
Member options survey 2014
The survey looks at the experiences of 97 completed member option exercises, covering over 180,000 members.
Finance Bill 2015 draft clauses
Draft legislation for proposed tax changes, including some announced at Budget 2014 and consulted on over the summer, has been published.
Autumn Statement 2014
Insight, commentary and analysis on the Government's economic and tax changes from Autumn Statement 2014.
The UK FM Market Summary
KPMG’s Fiduciary Management advisory service for pension schemes combines investment consulting experience, with audit and internal-control expertise
Navigating the UK LDI Market
Our 2014 survey explores how the UK Liability Driven Investment market has involved, with investment now covering £157 billion of liabilities.
Mini-One-Stop-Shop pros and cons
The video weighs up the pros and cons of the Mini-One-Stop-Shop versus local VAT registrations regarding the 2015 EU place of supply VAT changes
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
The Chancellor’s speech did announce a number of grants to support science and innovation, and to encourage ongoing education and development
Better or Worse off?
So how the changes might hit your pocket? KPMG has analysed some common scenarios to find out who will be better off and who will lose out
Budget 2014 on a page
A high level overview of the key announcements in the Chancellor’s Budget on 19 March 2014.
Budget 2014: Childcare allowance
KPMG's Jayne Vaughan responds to news that the Government is increasing the value of its childcare allowance to a maximum of £2000 per year
ONS Q4 UK GDP Figures
KPMG Chief Economist, Andrew Smith, comments the UK Gross Domestic Product which showed an increase of 0.7% in the fourth quarter of last year
'Cracking the Code’
New research from YSC in collaboration with KPMG on a gender intelligent approach to developing male and female corporate leaders
Country by Country Reporting
An overview and comparison of various country by country reporting frameworks including key requirements, current status and challenges to consider.
FATCA - where are we now?
An update on FATCA: where we are now, reporting requirements and key messages for UK Financial Institutions.
Autumn Statement 2013
Will we see a rather more upbeat Chancellor delivering his autumn statement on December 5?
M&A Tax Matters
M&A Tax Matters focuses on topical issues impacting transactions. Read the latest edition
Personal Perspectives covers a variety of contemporary points relevant to Private Clients
Weekly Tax Matters
Read KPMG's weekly tax publication which provides professionals with an overview of the latest tax developments and forthcoming issues every Monday.
KPMG P11D Solutions
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