Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
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House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2023-24 (see tinyurl
Transfer Pricing Records Regulations 2023: mandatory requirements
The UK has long been something of an anomaly in the world of transfer pricing documentation.
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.
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with the temporary Customer Compliance Manager (tCCM) model as part of their overal
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single scheme for R&D and additional tax relief for R&D intensive SMEs.
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
Business rates reform: new compliance obligations
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before.