Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Large Corporate
Large Corporate
Integral to investment
Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammo...
A radical departure
On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services T...
Most popular reads
Latest briefings
Putting your house in order
IR35 in the Private Sector: 15 months for everyone to put their house in order.
Spot the difference
R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been...
The hoops to jump through
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...
The arm’s length principle under pressure?
Deep divisions The BEPS Inclusive Framework has committed as part of the on-going work following BEPS to bring forward ...
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
Avoiding the trap
For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitf...
Better protection
This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes throug...