Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...
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Employee ownership trusts: an underused exit for business owners
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
Mergers and acquisitions: the deductibility of transaction costs
This article is the second in a series of three exploring some of the tax issues faced by companies or groups ...
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Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 ...
Tax policy options: achieving net zero commitments
Image:© Getty images/iStockphoto The UK was the first major economy to enshrine its 2050 net zero commitment ...
Flat management companies: extensive difficulties to unlock
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Basis period reform: transitional rules apply from 6 April 2023
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for in...
The price of business: keeping energy costs down
© Getty images/iStockphoto Business energy costs have been at record highs recently with an unprecedented lev...
Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider a...