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Tax Matters Digest
Tax Matters Digest
Read KPMG's weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters.
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Latest Updates
Digital Economy: OECD opens consultation on Pillar Two
On 8 November 2019 the OECD released its Pillar Two consultation document.
Regulations made amending Offshore Receipts from Intangible Property rules
Regulations made amending Offshore Receipts from Intangible Property rules, finalised on 4 November, prior to the dissolution of Parliament.
Country-by-Country Reporting – Updated Guidance from OECD
Additional interpretative guidance on CbC reporting aims to give greater certainty to tax administrations and MNE Groups.
New Structures and Buildings Allowance guidance added to HMRC Manual
On 1 November 2019, HMRC published their guidance on Structures and Buildings Allowance within their online Capital Allowances Manual.
Upper Tribunal case: When is a structure not a structure?
The Upper Tribunal decision in SSE Generation Limited v HMRC considers the definition of a structure for capital allowances purposes.
OTS report on reporting and payment simplification for landlords and self-employed
Office of Tax Simplifications published a report including how to simplify reporting and payment arrangements for self-employed and landlords.
International review for October
Tim Sarson’s latest summary of international developments.
Podcast: Ten minutes on Tax – Episode 3
The third in the podcast series which discusses how to manage tax matters relating to property.
Week in Tax – 28 October – 1 November 2019
Every week, KPMG member firms around the world publish updates on developments in their country. Week in Tax highlights a selection that may be of interest to our readers.
Week in Tax – 4 November – 8 November 2019
Every week, KPMG member firms around the world publish updates on developments in their country. Week in Tax highlights a selection that may be of interest to our readers.
A round up of other news this week.
