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France: providing services and travelling for business
Guidance for UK businesses on rules for selling services to France.
Living in the USA
Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.
Trade with Liechtenstein
How you import from and export to Liechtenstein
UK trade with the United States: Impact of tariffs on imports and exports of goods
A closer look at the goods the UK trades with the United States in the context of trade tariffs.
Simplified rates for bringing personal goods into the UK
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Newly Elected Government ‘Reintroduces’ Ontario Budget and Retains Income Tax Increases
The original May Budget was rejected by opposition parties. Fresh from their win, the newly elected liberal government have reintroduced the measures – this time as the July Budget (essentially the same as the May Budget).
The headline items are:
- an increase in personal income tax on incomes in excess of CAD$150,000 – 12.16% applied to salaries between CAD$150k-220K and 13.16% to salaries earned in excess of CAD$220K
- from 2017, an Ontario Retirement Pension Plan (ORPP) will be made available for employees without a workplace pension plan and will require matched contributions from the employee and employer of no more than 1.9% each on a maximum salary of CAD$90k
- phase-out or elimination of the “small business deduction” for certain large Canadian-controlled private corporations (CCPCs) and a new Ontario Retirement Pension Plan