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The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).

Development securities: a tale of life before incorporation

Development Securities (No 9) Ltd and others v HMRC [2017] UKFTT 565 (14 July 2017), involved the determination of the

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

We have known that the OECD’s Country by Country Reporting (CbCR) has been on the horizon for a few years now, but the first deadline is rapidly approaching and companies still have further work to

As another Christmas approaches, we all know that is a reminder of another significant tax return deadline that we have to meet.

And then there were… the Paradise Papers! I wasn’t sure I wanted to write about them since it is hard to think of anything particularly original to say.

As we approach the January deadline, getting things off our to-do list and passing them back to our clients as quickly as possible can be a tempting prospect.

It’s the time when my children (now teenagers) seem to forget they’re growing up and still look forward opening the windows on the advent calendar – no doubt motivated by the sliver of chocolate wh

For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universities for the spring and autumn CIOT residential conferences.

Windy autumn is a period when tax advisers and taxpayers hang on to their macs and hats as they go about visiting one another, to ensure things are in place for the run up to the end of the busines