Mergers and acquisitions: the deductibility of transaction costs
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in rel...
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in rel...
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
Image:© Getty images/iStockphoto The UK was the first major economy to enshrine its 2050 net zero commitment into law....
© Getty images/iStockphoto
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for income tax p...
© Getty images/iStockphoto Business energy costs have been at record highs recently with an unprecedented level of inte...
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider aspects of ...
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson....
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair....