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The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).

Introduction

Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.

Termination payments: removal of the Foreign Service Relief (FSR) for UK residents

The government is proposing to remove Foreign Service Relief (FSR) with effect from 5 April 2018 (except

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a

HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.

HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo

Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil

The call for evidence on the taxation of employee expenses published in March 2017 by HM Treasury (HMT) has three main objectives, to see:

As mentioned in recent Employer Bulletins HMRC will, from July, begin to use real time information (RTI) from employers when making adjustments to PAYE tax codes.

What’s the issue?

Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very common.