Merged R&D scheme: impact on quarterly instalment payments
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.
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The circular economy: the implications for tax policy
The global economy is increasingly strained by resource depletion and environmental degradation.
Tax Technology Conference 2025: the current and future landscape
More than 250 tax professionals attended the ATT-CIOT Tax Technology Conference 2025, held at Birmingham’s International Convention Centre on 4 June.
Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add
The drama of US tariffs: a practical response
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati
Transfer pricing and profit diversion: reform for the future
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.
Facing a HMRC investigation: a practical response
An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.
The statistics: getting to grips with the data
Just like HMRC, Companies House publish a wealth of statistics to help us understood the UK corporate landscape (see tinyurl