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Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
Building savings
The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglec...
Competitive advantage
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...