Search

The rules on VAT grouping recently underwent some changes as a result of legislation introduced in the Finance Act 2019, effective from  1 November 2019.

The three main VAT schemes that are available to small and medium enterprises (SMEs) are:

Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances. 

The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit shifting (BEPS), supported by the OECD secretariat, which resulted i

As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the operation of the Self Assessment code, with one of the problem areas be

Since the inception of research and development (R&D) tax relief for SMEs in 2000 and for large companies in 2002, successive governments have enhanced the R&D tax relief and credit sy

The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglected area of buildings and structures.

HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to as the ‘loan charge’.

After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief (ER) eligibility rules.

The tax landscape for UK property has changed immeasurably over the last six years.