R&D: update and recent developments
April 2023 compliance measures
A number of changes to R&D reliefs are due with effect from April 2023.
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VAT in the digital age: the platform economy for services
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Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
Tax policy options: achieving net zero commitments
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The UK was the first major economy to enshrine its 2050 net zero commitment into law.
Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
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
Mid-Sized Business Update
HMRC’s Mid-Sized Business (MSB) Customer Support Team
HMRC’s MSB Customer Support Team can offer support to businesses in this population via an online portal on G
A tourist tax and business rates reform new Welsh tax proposal
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A visitor levy for Wales
The Welsh Programme for Government 2021-2026 includes the commitment to consult on a levy on overnight visitors to Wales.
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BEPS (‘the Inclusive Framework’) member countries on the ‘two-pillar’ approach:
House of Lords inquiry on research and development draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2022-23 (see tinyurl
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a
The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.