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R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been made since the R&D tax relief schemes were first introduced and £21.4 bi
R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been made since the R&D tax relief schemes were first introduced and £21.4 bi
IR35 in the Private Sector: 15 months for everyone to put their house in order.
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 (TCGA) ss 165 and 260).
‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers.
Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammond MP, capital allowances are clearly considered an integral component of UK
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.
It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing policy of treating income and corporation tax self-assessment returns sent to
The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.
We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the Senior President of Tribunals in December 2011 (see https://tinyurl.com/ybqc