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Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year basis from the 2024/25 tax year with a transition tax year in 2023/24.
R&D changes: why you need to act now
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bill confirmed the details of the significant changes being made to how com
Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936.
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
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.