Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
Thresholds are an integral part of the tax system.
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operat...
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax....
Farmers have to be participating in research and development to be able to claim the new grants for farming for the envi...
For many people, some degree of hybrid working is now firmly here to stay.
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a c...
A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.