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When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser.

The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net zero for UK tax policy. This includes:

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.

Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy saving materials in the UK.

The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Net Zero’s consultation: ‘Climate Change Agreements:

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’.

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.