R&D relief: the impact of changes due in April 2023
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons....
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons....
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision i...
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....
Honeymoon (noun): A holiday or trip taken by a newly married couple.
Transfer pricing enquiries and disputes in the United Kingdom often involve extensive information requests, protracted c...
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Group structures grow over time, particularly in acquisitive groups.
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...