Large Corporate
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
Beneficial loans: the importance of getting your timing right
I can remember the first time that I came across an assessment in relation to a loan to a participator....
Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establishing them (...
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
How to achieve net zero: the practical issues faced by UK businesses and households
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidm...
The impact of a defined benefit pension scheme on transfer pricing
The complexities surrounding transfer pricing and defined benefit pension scheme arrangements are not new....
Merger and acquisitions: the deductibility of interest and finance costs
This article is the final piece in a series of three exploring some of the tax issues faced by companies or groups in re...
Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
How to avoid R&D enquiries: watch for the red flags
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaran...