Quinn: the complexity of enhanced R&D rules
Until a couple of years ago, relief for research and development expenditure was a subject that did not attrac...
Features
Features
The impact of Covid-19 on 2020/21 tax receipts
The coronavirus pandemic meant that 2020/21 was not a typical year in most aspects of life, including tax. ...
The Treasury’s response to proposals for tax simplification
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplificatio...
Most popular reads
Latest briefings
The normal expenditure out of income exemption
The normal expenditure from income exemption provides a valuable exemption from inheritance tax. ...
Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals. ...
How multiple trusts can reduce inheritance tax
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant p...
The real-life impact of tax can be frustrating
Children add a great deal to any parent’s life – but this isn’t an article about parenting! ...
The arbitrary VAT rates on different foods
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated ...
Partial exemption in VAT registered businesses
What are the basic rules of partial exemption?
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories ...