Research and Development – addressing some of the uncertainty
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).
Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.
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
Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a
HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.
HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo
Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil