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Since the inception of research and development (R&D) tax relief for SMEs in 2000 and for large companies in 2002, successive governments have enhanced the R&D tax relief and credit sy

The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglected area of buildings and structures.

Several recent changes in the UK legal framework have made corporate residence a key feature of the tax landscape faced by multi nationals doing business in the UK.

Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK will leave the EU, but what form the future relationship between the UK

The concept of enterprise zones (EZs) was born in the first year or so of Mrs Thatcher’s premiership.

After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief (ER) eligibility rules.

The past few years have seen significant changes to the way non-resident investors in UK properties are taxed, starting with narrowly targeted provisions such as the annual tax on enveloped dw

The EU Mandatory Disclosure Regime (MDR), also known as DAC6, is an EU Directive implementing the recommendations of the

Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business asset taper relief.