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...
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The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
Alphabet Soup
Entrepreneurs’ relief (ER) was introduced by former chancellor Alistair Darling in 2008 as the replacement for business ...
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What a carry-back!
When working on the Tax Law Rewrite Project at the turn of the millennium, I was told that there had been a recent deleg...
All change
The tax landscape for UK property has changed immeasurably over the last six years.
Shedding new light
After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief ...
The rise of social media
February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networkin...
Stay out of the beartraps
Warranties and indemnities are a fundamental part of the suite of protections that purchasers require in a private compa...
An inspector calls
It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a thi...
