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Tax Adviser April 2019 Introduction 18 HMRC and 22 Welsh rates 25 of the SBA Jimenez of income tax Peter Stoddart on this new Harriet Brown on HMRC’s Ritchie Tout and Anne Smith capital allowance informati on powers on its introducti on www.tax.org.uk www.att.org.uk Excellence in Taxation November April 20182019 www.taxadvisermagazine.com The tip of the iceberg Alison Lobb and Jennifer Breeze examine the OECD Consultati on Document ‘Addressing the Tax Challenges of the Digitalisati on of the Economy’, page 10 PLUS Employment status – Lean effi ciency in tax – Brexit acti ons – Input tax – Simplifi cati on GIVE YOURSELF In-House International Tax Manager In-House Corporate Tax Specialist A FLYING Leeds, Manchester or Sheffield Chesterfield START To £60,000 + benefits To £50,000 + benefits + bonus You will undertake both the project and compliance work for This is a fantastic in-house role at a well known household ® the UK, Irish and French entities of this multinational group. This name based only minutes away from the idyllic Peak District. Tolley Exam Training: will include managing permanent establishment risk and tax It is an exciting and challenging time for this organisation, and risk, undertaking the corporate tax compliance and resolving as a result the in-house tax team is growing. The ATT/CTA Tax Pathway tax related issues within the businesses. You should be ACA/ They are looking for a CTA/ACA/ICAS qualified corporate tax CTA/ICAS qualified, with a minimum of 4 years’ corporate tax specialist to manage the tax compliance and accounting for experience, ideally with some exposure to international tax the group, and also to assist senior colleagues in the provision The Tax Pathway enables students to study for both issues. 4 day week considered. Call Alison Ref: 2792 ATT and CTA qualifications and become members of of a tax advisory service to the business. You will deal with technical issues such as the completion and submission of both bodies in less time, without reducing the quality Personal Tax Manager the tax computations and returns, providing tax accounting and rigour of your qualifications. support, updating policies and procedures in relation to the SAO Altrincham – £excellent + benefits processes, preparing R&D tax credit and capital allowances claims and dealing with CGT calculations for the group. Benefits of the Tax Pathway A fantastic opportunity to join a firm that deals with a range of interesting and highly technical tax work. They are looking You will also use your interpersonal skills to build relationships > Cost effective – students following the Tax for an ACA/CTA qualified personal tax manager to undertake with internal and external customers including HMRC. In Pathway route will spend less time out of the a predominantly compliance focussed role, although you will addition to your corporate tax responsibilities, you will also get office as they will have one less exam. The cost be involved with advisory projects during quieter periods. exposure to indirect and employment taxes issues. Clients include HNW individuals, partnerships, trusts and non You will ideally have an understanding of SAP, a minimum of of qualifying is likely to be less than following the domiciles. You will manage a small team, and you must enjoy 3 years’ corporate tax experience and ideally an awareness sequential qualification route for ATT and CTA. building relationships with your clients. Call Alison Ref: 2553 of employment taxes and VAT issues (although these taxes can be learnt on the job). This is a great move in-house for > Early qualification – as the Tax Pathway provides Tax Consultant a junior manager in practice or a fantastic next step on the a combined route to both the ATT and CTA career ladder for someone who is doing a tax assistant role in- qualification, students will be able to sit more Altrincham – £excellent + benefits house at the moment. This position comes with great career progression prospects. Call Alison Ref: 2677 exams earlier. You will provide ad hoc tax consultancy advice across a range of technical issues, covering the majority of direct taxes > More choice – students can choose which ATT including corporate tax, private client tax and employment papers they sit, as papers are no longer mandatory. taxes. You will undertake technical research and write reports based on your findings. Prior experience of all taxes is not a > No prerequisites – students don’t have to hold prerequisite. However, you must be prepared to learn on the job. You should be ACA/CTA qualified, with tax planning any particular qualifications or have any specific experience. Call Alison Ref: 2786 experience before starting the Tax Pathway. Pass your examinations confidently the first time with Personal Tax Specialist Tolley®Exam Training’s expert knowledge. York – to £37,000 Large independent firm seeks a personal tax senior to manage the client relationship and compliance cycle for a Start achieving success with Tolley today portfolio of clients. This includes requesting the information Visit tolley.co.uk/taxpathway from your clients, the preparation and submission of the returns and advising of the tax liability due. You will also liaise Email [email protected] with HMRC, identify planning opportunities on your portfolio Call 020 3364 4500 and assist with coaching a trainee in the team. This is a fantastic opportunity for someone from York who is currently commuting into Leeds. Call Alison Ref: 2775 YOUR TAXATION RECRUITMENT SPECIALISTS RELX (UK) Limited, trading as LexisNexis®. Registered office 1-3 Strand London WC2N 5JR. Registered in England number 2746621. VAT Registered No. GB 730 8595 20. LexisNexis and the Knowledge Burst logo are registered trademarks of RELX Inc. © 2017 LexisNexis SA-0117-027. The information in this document is current as of March 2017 and is subject to change without notice. GIVE YOURSELF In-House International Tax Manager In-House Corporate Tax Specialist A FLYING Leeds, Manchester or Sheffield Chesterfield START To £60,000 + benefits To £50,000 + benefits + bonus You will undertake both the project and compliance work for This is a fantastic in-house role at a well known household ® the UK, Irish and French entities of this multinational group. This name based only minutes away from the idyllic Peak District. Tolley Exam Training: will include managing permanent establishment risk and tax It is an exciting and challenging time for this organisation, and risk, undertaking the corporate tax compliance and resolving as a result the in-house tax team is growing. The ATT/CTA Tax Pathway tax related issues within the businesses. You should be ACA/ They are looking for a CTA/ACA/ICAS qualified corporate tax CTA/ICAS qualified, with a minimum of 4 years’ corporate tax specialist to manage the tax compliance and accounting for experience, ideally with some exposure to international tax the group, and also to assist senior colleagues in the provision The Tax Pathway enables students to study for both issues. 4 day week considered. Call Alison Ref: 2792 ATT and CTA qualifications and become members of of a tax advisory service to the business. You will deal with technical issues such as the completion and submission of both bodies in less time, without reducing the quality Personal Tax Manager the tax computations and returns, providing tax accounting and rigour of your qualifications. support, updating policies and procedures in relation to the SAO Altrincham – £excellent + benefits processes, preparing R&D tax credit and capital allowances claims and dealing with CGT calculations for the group. Benefits of the Tax Pathway A fantastic opportunity to join a firm that deals with a range of interesting and highly technical tax work. They are looking You will also use your interpersonal skills to build relationships > Cost effective – students following the Tax for an ACA/CTA qualified personal tax manager to undertake with internal and external customers including HMRC. In Pathway route will spend less time out of the a predominantly compliance focussed role, although you will addition to your corporate tax responsibilities, you will also get office as they will have one less exam. The cost be involved with advisory projects during quieter periods. exposure to indirect and employment taxes issues. Clients include HNW individuals, partnerships, trusts and non You will ideally have an understanding of SAP, a minimum of of qualifying is likely to be less than following the domiciles. You will manage a small team, and you must enjoy 3 years’ corporate tax experience and ideally an awareness sequential qualification route for ATT and CTA. building relationships with your clients. Call Alison Ref: 2553 of employment taxes and VAT issues (although these taxes can be learnt on the job). This is a great move in-house for > Early qualification – as the Tax Pathway provides Tax Consultant a junior manager in practice or a fantastic next step on the a combined route to both the ATT and CTA career ladder for someone who is doing a tax assistant role in- qualification, students will be able to sit more Altrincham – £excellent + benefits house at the moment. This position comes with great career progression prospects. Call Alison Ref: 2677 exams earlier. You will provide ad hoc tax consultancy advice across a range of technical issues, covering the majority of direct taxes > More choice – students can choose which ATT including corporate tax, private client tax and employment papers they sit, as papers are no longer mandatory. taxes. You will undertake technical research and write reports based on your findings. Prior experience of all taxes is not a > No prerequisites – students don’t have to hold prerequisite. However, you must be prepared to learn on the job. You should be ACA/CTA qualified, with tax planning any particular qualifications or have any specific experience.
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