Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
Large Corporate
Large Corporate
Building savings
The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglec...
Increasing the scope of R&D
Since the inception of research and development (R&D) tax relief for SMEs in 2000 and for large companies in 2002, s...
Most popular reads
Latest briefings
The question of place
Several recent changes in the UK legal framework have made corporate residence a key feature of the tax landscape faced ...
A golden contract
The concept of enterprise zones (EZs) was born in the first year or so of Mrs Thatcher’s premiership....
The tax impacts of Brexit
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK...
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
Time to share
The EU Mandatory Disclosure Regime (MDR), also known as DAC6, is an EU Directive implementing t
Unlocking tax on rental income
The past few years have seen significant changes to the way non-resident investors in UK properties are taxed, starting ...
Shedding new light
After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief ...