Are you ready for the new savings allowance?

Are you ready for the new savings allowance?

A new personal savings allowance (PSA) will be introduced in 2016. It is a relatively minor change, but one which could have far reaching implications. What exactly is happening and what do you need to look out for with your clients? WHAT’S CHANGING? From April 2016...
Transfers of trading stock or intangibles

Transfers of trading stock or intangibles

The rules which impose market value on appropriations to or from trading stock are generally well understood. But transfers between related parties may trigger transfer pricing rules and new provisions have applied since 8 July 2015. What do you need to know? THE...
New VAT rules proposed for e-commerce businesses

New VAT rules proposed for e-commerce businesses

It may be several years before the new rules are implemented, but the EU intends to make legislative proposals in 2016 regarding the VAT regime for e-commerce businesses. What are the key changes planned? EXTENDING THE MOSS FACILITY The current mini one stop shop...