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The consultation considered three proposals.

In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.

In my experience working in the tax functions of FTSE 100 companies, in professional service firms and speaking to other tax professionals, the average tax function has tended not to dwell on the e

The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of June/early July).

Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax Act 2010 s 1172(1) requires time apportionment for profits, which are then ass

The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief schemes that began in Spring 2021.

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

April 2023 compliance measures

A number of changes to R&D reliefs are due with effect from April 2023.

Image:© Getty images/iStockphoto

The UK was the first major economy to enshrine its 2050 net zero commitment into law.

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