Business tax road map: where are we going?
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’. Professional and representative bodies regularly call for this panacea.
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R&D changes: why you need to act now
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bill confirmed the details of the significant changes being made to how com
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Transfer Pricing Records Regulations 2023: mandatory requirements
The UK has long been something of an anomaly in the world of transfer pricing documentation.
Business rates avoidance and evasion
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tackling business rates avoidance and evasion.
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local government) to consult on a fairer council tax system.
Employee ownership trusts: preparing for transition
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned businesses.
SME and RDEC R&D schemes: getting ready to merge
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