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Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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Finance Bill: Additional IHT band for residential property

Finance Bill: Additional IHT band for residential property

The Finance Bill clauses give the detailed provisions for a new inheritance tax (IHT) relief, announced in the Summer Budget, for persons who die on or after 6 April 2017.
Modified date: 8/12/2015
Business and industry issue
“Google Tax” – a step into the unknown?

“Google Tax” – a step into the unknown?

With effect from 1 April 2015, the UK Government introduced a new tax: the Diverted Profits Tax (“DPT”).
Modified date: 8/12/2015
Business and industry issue
Non-UK resident – no UK tax?

Non-UK resident – no UK tax?

You might think that if you are non-UK tax resident you have no exposure to UK taxes – but is this correct?
Modified date: 8/12/2015
Business and industry issue
Tax and National Insurance Contribution (NIC) treatment of termination payments

Tax and National Insurance Contribution (NIC) treatment of termination payments

A consultation has been published proposing significant changes to the way in which termination payments are subject to tax and national insurance which picks up from the Office of Tax Simplification’s review of employee benefits and expenses.
Modified date: 8/11/2015
Business and industry issue
IFRS: New standards – Are you ready?

IFRS: New standards – Are you ready?

Our summaries of newly effective and forthcoming standards cover the four most common financial year ends.
Modified date: 7/31/2015
Business and industry issue; Publication series
IFRS Newsletter: Banking - issue 18, Q2 2015

IFRS Newsletter: Banking - issue 18, Q2 2015

Q2 2015 issue of our quarterly banking newsletter providing updates on IFRS developments that directly impact banks and consider the potential accounting implications of regulatory requirements.
Modified date: 7/31/2015
Business and industry issue; Publication series
Communicating effectively through non-GAAP information

Communicating effectively through non-GAAP information

Guidelines on alternative performance measures issued by the European regulator, ESMA, seek to promote the presentation of transparent and comparable financial information.
Modified date: 7/29/2015
Business and industry issue; Publication series
IFRS Newsletter: Insurance - issue 46, June 2015

IFRS Newsletter: Insurance - issue 46, June 2015

This newsletter focuses on this month’s discussions on how the general model for insurance contracts may need to be modified for participating contracts.
Modified date: 7/29/2015
Business and industry issue; Publication series
KPMG Advises Bridgepoint on Appleby Fiduciary & Administration Acquisition

KPMG Advises Bridgepoint on Appleby Fiduciary & Administration Acquisition

KPMG provided buy side M&A and transaction services to Bridgepoint, leveraging the firm’s sector expertise and presence in Appleby's key markets to full effect.
Modified date: 7/22/2015
Business and industry issue; Press release
Increase in UK Insurance Premium Tax Rate

Increase in UK Insurance Premium Tax Rate

The increase in the IPT rates will take effect from 1 November 2015.
Modified date: 7/10/2015
Business and industry issue
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