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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

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The government announced in the Autumn Budget 2021 that basis periods for income tax purposes (the ‘current year basis’) would be abolished from 6 April 2

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Image:© Getty images/iStockphoto

The UK was the first major economy to enshrine its 2050 net zero commitment into law.

Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider aspects of the draft Finance Bill from the point of view of technical issues of tax admi

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This article is largely based on an unfinished work by the late Robin Williamson.

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Business energy costs have been at record highs recently with an unprecedented level of intervention from the government.

After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.