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R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
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Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent ...
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
Finance (No.2) Bill 2023: corporate taxes
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...
R&D tax reliefs review: consultation on a single scheme
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief sche...
R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023....
OECD continues its work in developing the two-pillar solution
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform...