Merged R&D scheme: impact on quarterly instalment payments
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.
An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.
Following on from our article ‘How to sell your practice’ in March 2025, we take a look at the processes involved if you decide that you would like to buy another practice.
A company can generally be removed from the register of companies at Companies House in one of two ways:
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many years, most notably with regards to VAT in Latin America.
I always think that the first tax rule that people learn is the one that prevents a trader from claiming a deduction for expenses that are not incurred wholly and exclusively for the purposes o