Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
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What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at t...
Bitcoin trading?
The bitcoin is an innovative payment network and a new kind of money.
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A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded compani...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provision...
A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increa...