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Thought Leadership

A&M Scotland Asset Manager Briefing Note: Volume 9
January 28, 2021
Our January briefing note will cover a variety of topics including: introduction to Linda Cameron, Manager at A&M Taxand; updated HM Revenue and Customs (“HMRC”) guidance: Disguised Investment Management Fee (“DIMF”) and Carried Interest Rules; and a reminder of the self-assessment tax filing deadline on 31st January 2021.; and an overview of HM Treasury’s (“HMT”) Call for input: Review of the UK funds regime.
Thought Leadership

Reward and Employment Tax actions for year end and 21/22
January 28, 2021
In the final article in our short series of Reward and Employment Tax articles for the end of the 2020 year and heading towards the U.K. 21/22 tax year, we thought it would be useful to summarise some of the recent changes and actions to be taken.
Thought Leadership

Cyber Security: Ignorance is (NOT) Bliss!
January 25, 2021
In the run-up to GDPR compliance (EU’s General Data Protection Act, enshrined in U.K. law as the Data Protection Act 2018), which may now seem a distant memory, as organisations looked inward into their data processing activities. A commonly posed question was ‘if we are not aware of a breach, we have no responsibility to report it?’
Thought Leadership

Off Payroll Reforms – so where are we now?
January 22, 2021
In the third of our short series of Reward and Employment Tax articles for the end of the 2020 year and heading towards the U.K. 21/22 tax year, it would be remiss not to mention “IR35”.
Thought Leadership

Looking Forward: Corporate Enforcement in the Biden Administration
January 19, 2021
With Biden’s inauguration around the corner and additional political appointments on the horizon, what can corporate compliance officers and in-house counsel expect with regard to corporate enforcement under the Biden administration? Alvarez & Marsal’s Steve Spiegelhalter and Paul Fitzsimmons discuss.