Terminator 2
Although always a business risk, the current Coronavirus crisis is likely to have caused (or will lead to) the early ter...
Large Corporate
Large Corporate
Dealing with tax debt
In response to the Covid-19 health pandemic, the UK government announced extra resources to assist those struggling to p...
A helping hand
I’ve been hugely impressed with everything HMRC has done since the start of the coronavirus pandemic....
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A legislative flood
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it eve...
The economic substance test
The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit s...
Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
Building savings
The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglec...
Increasing the scope of R&D
Since the inception of research and development (R&D) tax relief for SMEs in 2000 and for large companies in 2002, s...
The question of place
Several recent changes in the UK legal framework have made corporate residence a key feature of the tax landscape faced ...
A golden contract
The concept of enterprise zones (EZs) was born in the first year or so of Mrs Thatcher’s premiership....