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...
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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....
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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...
Upcoming EU VAT changes from 2025: untangling the puzzle
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
Employee ownership trusts: an underused exit for business owners
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
Mergers and acquisitions: the deductibility of transaction costs
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in rel...