Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
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Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
Habitat banking: R&D relief for farmers and landowners
Farmers have to be participating in research and development to be able to claim the new grants for farming for the envi...
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The true meaning of ‘plant’: some core capital allowance issues
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...
Business tax road map: where are we going?
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
Transfer of assets abroad: the boundaries of the rules
The transfer of assets abroad legislation (variously abbreviated to ToAA and TAA) was first enacted in 1936....
Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
R&D changes: why you need to act now
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bi...
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Navigating section 198/199 elections: common traps in property transactions
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in...