Merged R&D scheme: impact on quarterly instalment payments
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or af...
Large Corporate
Large Corporate
Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a...
The drama of US tariffs: a practical response
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt t...
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Facing a HMRC investigation: a practical response
An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Busines...
Transfer pricing and profit diversion: reform for the future
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fa...
Professional services firms: how to buy another practice
Following on from our article ‘How to sell your practice’ in March 2025, we take a look at the processes involved if you...
Options for company liquidation: time to go
A company can generally be removed from the register of companies at Companies House in one of two ways:...
E-invoicing and real-time reporting: an opportunity-shaped burden
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many y...
ScottishPower: Are fines and penalties deductible as trading expenses?
I always think that the first tax rule that people learn is the one that prevents a trader from claiming a deduction for...
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 ...