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...
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Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider aspects of ...
Employees with disabilities: providing support
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson....
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair....
Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
Changes to Class 2 NICs: the implications for traders with lower profits
It has been a busy year for changes to National Insurance contributions (NICs).
R&D relief: the impact of changes due in April 2023
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons....