Business tax road map: where are we going?
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.
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R&D changes: why you need to act now
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
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
ATT Autumn Statement representations
Trivial benefits
Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising
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.
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.