A new tax regime for qualifying asset holding companies
The UK has done much in recent years to build its reputation as a location for fund management.
Large Corporate
Large Corporate
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
Multiple completion contracts for company share buy-backs
Company share buy-backs are frequently used as an important tool in succession planning.
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Quinn: the complexity of enhanced R&D rules
Until a couple of years ago, relief for research and development expenditure was a subject that did not attract much att...
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
An intangible problem
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA...
An industry game changer?
The video game market has evolved into the UK’s most lucrative entertainment sector.