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One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaranteed’ claims and access to ‘free money’.

The complexities surrounding transfer pricing and defined benefit pension scheme arrangements are not new. However, these have tended to arise only when pension liabilities crystallise.

The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.

This article is the final piece in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions – in this case, the tax deductibility of i

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.

Employee ownership trusts have enjoyed a surge of popularity in the last few years.

This article is the second in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions.