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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

The VAT pilot is live

The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except

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

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.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

Deep divisions

The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward a new chapter of the OECD Transfer Pricing Guidelines providing guid