Search

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

Background

The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember, partly because of the way the budget cycle unfolded with the unexp

First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided businesses with tax relief on capital investment in fixed assets.

My last article on a practitioner’s view of Making Tax Digital was published in the February 2018 issue of Tax Advis

Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” agenda.

This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and current trends relating to tax deeds and tax provisions in share purchase agreem

With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to the on-time delivery of MTD for VAT; but what exactly is MTD for VAT? 

To pick up the story from the first article I wrote on VAT and property (‘Working it out’, Tax Adviser June 2018),

The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouraging businesses to engage in scientific and technological innovation.

What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject of recent tax cases. In both instances, the taxpayer has won.