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HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.

I can remember the first time that I came across an assessment in relation to a loan to a participator.

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaranteed’ claims and access to ‘free money’.

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside the headlines so far as tax advisers are concerned.

After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.

Employee ownership trusts have enjoyed a surge of popularity in the last few years.

This article is the second in a series of three exploring some of the tax issues faced by companies or groups in relation to mergers and acquisitions.

As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of Tax Adviser, the introduction of the tax year basis in 2024/25, and