A fresh look at VAT groups
The rules on VAT grouping recently underwent some changes as a result of legislation introduced in the Finance Act 2019,...
OMB
OMB
Eat in or take away?
Editor’s note: Since this article was written, our decisions about how and where we can eat and travel have been signifi...
Partners in tax
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
Most popular reads
Latest briefings
The economic substance test
The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit s...
Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
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...
The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...