COMPLIANCE

Sarah Lord

Andy Jacott

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.

Rebecca Seeley Harris

Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a comprehensive and constructive policy to protect both worker’s rights and revenues for the exchequer and the steps taken so far to regulate the industry.

Paul Townson

Chris Holmes

Paul Townson and Chris Holmes (BDO) provide a back to basics guide and highlight some points to watch in practice.

Rachel McConnell

Penny Simmons

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Clara Boyd

Ian Robotham

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Gemma Marshall Mo Malhotra Ben Moseley

Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.

Richard Asquith

Several months into the post-Brexit world of GB/EU customs declarations, tariffs, VAT changes and trading under the Northern Ireland Protocol, what are proving the crunch points? This article provides checklist of actions to keep goods moving and mitigate the import taxes, including rethinking Incoterms to retain EU business. This includes the requirements tax and customs authorities are imposing or struggling with in both GB and Northern Ireland – from EORI numbers to failing IT systems.