Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l
When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I considered the practical issues of these supplies in my previous article
Was it really just a year ago that a Conservative government was trumpeting the biggest package of tax cuts in half a century?
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 2023 on merging the current schemes, the government published updated propo
Robotic process administration, artificial intelligence, machine learning, large language models: the buzzwords just keep coming.
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before.
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.