Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
Just what is insurance?
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bi...