The corporate interest restriction: don't get caught out!
Initially a response to the financial crises of 2008 and the high profile tax planning arrangements implemented by some ...
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Large Corporate
Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&...
Tackling HMRC’s customer service challenge: CIOT and ICAEW joint report
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billi...
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Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finan...
Employee ownership trusts: key benefits and conditions
Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset di...
Business rates reform: Autumn Budget 2024
There was much speculation ahead of the first Labour Budget in 14 years.
Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Digital services tax: navigating a new landscape
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
The Wardle case: the commencement of a business or trade
Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number o...