R&D changes: why you need to act now
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bi...
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Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Navigating section 198/199 elections: common traps in property transactions
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in...
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SME and RDEC R&D schemes: getting ready to merge
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
Business rates reform: new compliance obligations
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before....
Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
Loss carry back rules: the case of Civic Environmental Systems
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
Rescuing a business from insolvency: gaining more time to pay your debts
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, se...
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...