Capital interests: mixed member partnerships
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
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...
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...