SME and RDEC R&D schemes: getting ready to merge
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
The UK has long been something of an anomaly in the world of transfer pricing documentation.
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned...
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before....
In the context of M&A transactions, the ability to benefit from the UK substantial shareholding exemption on gains d...
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited d...
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, se...
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and c...