02/10/2023

Cashflow management and VAT

Businesses who regularly receive repayments of VAT from HM Revenue & Customs (HMRC) should consider filing their VAT returns on a monthly rather than a quarterly basis.

02/01/2023

The UK's diverted profits tax regime

The rate differential between DPT and corporation tax means that affected companies will often seek to restructure their operations to pay more corporation tax, rather than paying DPT.

01/30/2023

Tax technology and data

The future of tax looks very different to the present. Equip your team with the digital capabilities they’ll need to thrive.

01/13/2023

Capital gains tax takings reach record level

Data obtained through FOI by private equity firm Growthdeck and provided to Spear’s shows that in the year to October 2022 the government increased its annual total CGT receipts by 27.5 per cent, up to £15.3 billion.

01/12/2023

Tax analysis advised in Luxembourg after Budget law passed

The changes affect Luxembourg tax transparent entities operating in Luxembourg with foreign shareholders where those shareholders hold at least 50% of voting rights or capital in the Luxembourg entity or hold entitlements to at least 50% of its profits.