The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
Large Corporate
Large Corporate
Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
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Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
An intangible problem
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA...
An industry game changer?
The video game market has evolved into the UK’s most lucrative entertainment sector.
The fight against cybercrime
Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guid...
When the board are abroad
Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a re...
The evolution of the UK REIT regime
After launching in 1960 in the US, more than 45 countries now have their own real estate investment trust (REIT) regime,...
The global spotlight
For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more impor...