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The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subcontracting expenditure, an area that has historically presented a challeng

Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer

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.

Clause 1: Permanent full expensing, etc.

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

The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

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

The UK has long been something of an anomaly in the world of transfer pricing documentation.

Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned businesses.