Overview Of Ireland's Corporation Tax Filing & Payment Requirements

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Attestation - Unwitnessed Deeds Invalidated

 
Attestation   Unwitnessed Deeds Invalidated

Case Of Briggs & Ors v Gleeds

This blog highlights the importance of ensuring deeds are validly executed. The recent case of Briggs & Ors v Gleeds (Head Office) & Ors [2014] EWHC 1178 (Ch) (15 April 2014) deals with the consequences of the defective execution of 30 salary pension scheme documents over a period of almost 20 years.

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Transferring Assets Between Companies Of The Same Group – UK Rules

 
Transferring Assets Between Companies Of The Same Group – UK Rules

Where one company transfers an asset to another company when both are members of the same group, then subject to certain conditions being met, the consideration on transfer will be deemed automatically to be of such an amount that the capital gains tax computation gives neither a gain or a loss. 

Overview Of The UK Small Business, Enterprise & Employment Bill

 
Overview Of The UK Small Business, Enterprise

The Small Business Enterprise and Employment Bill received its first reading in Parliament on the 25 June 2014. The Bill aims to progress a number of Government commitments intended to further the UK’s reputation as a trusted and fair place to do business, and also to improve new opportunities for small businesses to operate and compete.

Filing Financial Statements For Irish Companies Through ROS In iXBRL

 
Filing Financial Statements For Irish Companies Through ROS In iXBRL

What Is iXBRL Filing All About?

Legislative changes in the Finance Acts 2012 and 2013 extended the definition of a Corporate Tax Return to encompass financial statements. Revenue requires mandated companies to submit these financial statements through ROS in iXBRL.

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Reporting Entities In New Zealand Preparing For AML/CFT Report

 
Reporting Entities In New Zealand Preparing For AML CFT Report

Twelve months have passed since the enactment of the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Act 2009 in New Zealand on 30 June 2013. Reporting entities are now preparing to file their first annual report to their AML/CFT supervisor in respect of their first year under the new legislation.

4 Important Tax Issues To Remember For Irish Close Companies

 
4 Important Tax Issues To Remember For Irish Close Companies

Almost all companies in Ireland are “close companies”. The provisions concerning close companies were introduced in an attempt to counter the tax advantage that could be obtained by the retention of profits in closely held companies, where they attracted tax at a lower rate than the higher rates of personal tax to which those profits would be subject if distributed as dividends to shareholders.

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Increased Female Representation On UK Boards – 2014 Progress Report

 
Increased Female Representation On UK Boards – 2014 Progress Report

Lord Davies’ Annual Report 2014 on Women on Boards indicates that further progress has been made with regards to the increase of female representation at board level for listed companies in the UK.

Disclosure Requirements For Company Websites

 
Disclosure Requirements For Company Websites

In a world where technology and the internet are essential to most businesses it is important to be aware of the disclosure requirements for company websites.  

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UK Royalty Companies

 
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UK resident companies may be used for the purposes of exploiting and receiving overseas royalties in a tax efficient manner.

Launch Of New UK Banking Standards Review Council

 
Launch of new UK Banking Standards Review Council

The Bank of England has provided its backing for the formation of a new professional body called the Banking Standards Review Council (“BSRC”) which will monitor banking standards in the UK banking sector.

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