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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....
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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....
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...