Mergers and acquisitions: the deductibility of transaction costs
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.
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Tax policy options: achieving net zero commitments
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The UK was the first major economy to enshrine its 2050 net zero commitment into law.
Tax morale: trust and belief in the tax system
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Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.
Employees with disabilities: providing support
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This article is largely based on an unfinished work by the late Robin Williamson.
The price of business: keeping energy costs down
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Business energy costs have been at record highs recently with an unprecedented level of intervention from the government.
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.
CPD and Professional Indemnity Insurance: key changes to CIOT and ATT regulations and guidance
The last update to the Continuing Professional Development (CPD) regulations and guidance was in 2017 and represented a considerable change to our previous approach.