Mitigating the worst impacts of an inflationary environment
Tax revenue in the UK is rising to sustained levels not seen since the 1950s (see bit.ly/3MPhqMv).
Large Corporate
Large Corporate
A new tax regime for qualifying asset holding companies
The UK has done much in recent years to build its reputation as a location for fund management.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
Most popular reads
Latest briefings
Multiple completion contracts for company share buy-backs
Company share buy-backs are frequently used as an important tool in succession planning.
Quinn: the complexity of enhanced R&D rules
Until a couple of years ago, relief for research and development expenditure was a subject that did not attract much att...
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
An intangible problem
It has been almost 20 years since the introduction of the intangible fixed assets (IFA) regime (Corporation Tax Act (CTA...