Change the focus
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
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Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
The IR35 lottery
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
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Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
Working it out
VAT and property challenges are often best explained with a practical case study.