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...
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OMB
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...
Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
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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)...
A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
An industry game changer?
The video game market has evolved into the UK’s most lucrative entertainment sector.
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...