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Finance Bill 2014 receives Royal Assent
Finance Bill 2014 reached its final stage last week on 17 July and is now Finance Act 2014. The Act contains some major changes to UK tax legislation which are now in play including the temporary uplift in the annual investment allowance to £500,000 until 31 December 2015, the new social investment tax relief which is available from 6 April...

Excuses, excuses, excuses!
The latest publication of amusing and baffling excuses has been published by HMRC, this time focusing on reasons why people don’t meet the Tax Credit renewal deadline. But once again, the initially light hearted news release belies a more serious message and reminds claimants that the deadline for this year is fast approaching on 31 July. Excuses given by claimants include...

OECD approves update to Model Tax Convention for 2014
The OECD has signed off on a number of amendments to the Model Tax Treaty.  The changes are by no means fundamental, the more significant possibly being those concerning the definition of “beneficial owner” and some modifications to exchange of information arrangements.  The relatively small scale of the changes and the length of time it has taken to conclude on...

2014 ROI CPD Brochure

2014 NI CPD Brochure


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