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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

The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

Life without worrying about VAT might be an attractive thought for many small business owners.

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

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 & 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

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.