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In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been made since the R&D tax relief schemes were first introduced and £21.4 bi

IR35 in the Private Sector: 15 months for everyone to put their house in order.

On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services Tax, or ‘DST’ as it is likely to be commonly referred to by the time we go to

Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammond MP, capital allowances are clearly considered an integral component of UK

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes through the role of, main provisions in and current tren

For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitfalls.