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OECD Plans For The Automatic Tax Information Exchange Worldwide

 
OECD Plans For The Automatic Tax Information Exchange Worldwide

The Organisation for Economic Co-operation and Development (“OECD”) recently unveiled plans for a new single global standard for the automatic exchange of tax information, following calls from G20 leaders to increase pressure on those evading taxes and to create trust and fairness in the international tax system.

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UK Cross Border Losses Relief

 
UK Cross Border Losses Relief

This blog expands on our earlier post ‘UK Corporation Tax – Trading Losses & Reliefs’ and considers the available cross border relief for losses. 

An Introduction To The New Zealand Tax Year

 
An Introduction To The New Zealand Tax Year

When setting up a business, it is important to structure it correctly and be fully aware of all tax obligations so that you can pay the correct amount of tax, as well as claim the business expenses and deductions you are entitled to receive.

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UK Stamp Duty Overview

 
UK Stamp Duty Overview

Despite its original introduction in 1694 as a temporary tax, the success of Stamp Duty (“SD”) as a measure to raise money for the exchequer has caused it to remain with us in the various forms described below.

Practical VAT Update (ROI) – Part 2

 
Practical VAT Update (ROI) – Part 2

This blog is a follow on from a previous post on the “Practical VAT Update - Ireland” and it is advisable that this is read in conjunction with the earlier blog.

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UK Corporation Tax – Trading Losses & Reliefs

 
UK Corporation Tax – Trading Losses And Reliefs

Where a company or organisation is liable for UK Corporation Tax and makes a loss from trading, the sale or disposal of a capital asset, or on property income, then they may be able to claim relief from corporation tax in respect of those losses.

The CGT 7 Year Relief

 
The CGT 7 Year Relief

Ireland’s favourable Capital Gains Tax seven year relief (“the CGT Relief”) was originally introduced in the Finance Act 2012 and applied to land and buildings purchased up to 31 December 2013. The Finance (No. 2) Bill 2013 proposes to extend the CGT Relief to include purchases of land and buildings up to 31 December 2014.  

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UK Non-Resident Landlord Scheme Explained

 
UK Non Resident Landlord Scheme Explained

The UK Non-Resident Landlord Scheme (“NRL”) is a scheme for taxing the UK rental income of non-UK resident landlords, whether they are individuals, companies or trustees.   

Changes To Irish Corporate Tax Residence

 
Brian Frawley   Changes To Irish Corporate Tax Residence

As set out by Ireland’s Finance Minister Michael Noonan in the publication of Ireland’s International Tax Strategy, which formed part of Budget 2014, it is Ireland’s intention to review its Irish tax residence rules to ensure that a company can no longer be regarded as “stateless” in terms of its tax residence.  

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Annual Tax on Enveloped Dwellings

 
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Annual Tax on Enveloped Dwellings (“ATED”) is part of a package of taxes affecting residential properties in the UK acquired for, or valued at, over GBP£2 million, which are held (enveloped) by a Non Natural Person (“NNP”) (i.e. a company, partnership or collective investment scheme – based in the UK or overseas).

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