Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Search
Navigating section 198/199 elections: common traps in property transactions
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
SME and RDEC R&D schemes: getting ready to merge
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 reform: new compliance obligations
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before.
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent establishments and diverted profits tax.
Negligible value claims: identifying the opportunities for capital gains tax savings
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.
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
Loss carry back rules: the case of Civic Environmental Systems
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser.
Rescuing a business from insolvency: gaining more time to pay your debts
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, securing more time to pay debts is typically crucial.