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.
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.
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
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
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.
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 ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy
Following on from our article ‘How to sell your practice’ in March 2025, we take a look at the processes involved if you decide that you would like to buy another practice.
A company can generally be removed from the register of companies at Companies House in one of two ways:
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.