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The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions

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 and the system and policy surrounding it are about to undergo changes on a scale not seen before.

The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited domestic rules on financing arrangements.

Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.

In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/