Search

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.

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

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the availability of long term finance and barriers that investors face in providi

What’s the issue?

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