Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
The UK has long been something of an anomaly in the world of transfer pricing documentation.
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 employee-owned...
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before....
In the context of M&A transactions, the ability to benefit from the UK substantial shareholding exemption on gains d...
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited d...
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....