How to avoid R&D enquiries: watch for the red flags
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaran...
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A yellow card for IR35? What the Lineker case means for HMRC
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...
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 each of the...
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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 in rel...
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 edition of...
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 into law....
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 income tax p...
The price of business: keeping energy costs down
© Getty images/iStockphoto Business energy costs have been at record highs recently with an unprecedented level of inte...