The loss-carry back rules following an increase in earlier profits
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
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Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
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).
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Annual investment allowance: reverting to the standard limit
The annual investment allowance (AIA) has been with us for 14 years, helpfully blurring the tax significance for many ta...
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...
Avoiding enforcement action due to tax debt
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...
Multiple completion contracts for company share buy-backs
Company share buy-backs are frequently used as an important tool in succession planning.
Capital tax issues affecting residential property investment
This is the second of a two-part, back to basics, article on property matters for individuals.
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 Treasury’s response to proposals for tax simplification
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) re...