Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
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Disclosure to third parties: when should you share?
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
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Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
Habitat banking: R&D relief for farmers and landowners
Farmers have to be participating in research and development to be able to claim the new grants for farming for the envi...
The true meaning of ‘plant’: some core capital allowance issues
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
Business tax road map: where are we going?
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
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...