Cash-based businesses: a claim that profits were overstated
Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication...
Features
Features
Reverse charge accounting: when is it relevant?
Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some sup...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
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Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
Navigating the tax landscape: the challenges for 2024
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operat...
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...
Generative AI: what can it bring to tax?
This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax....
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...
Employment-related securities: International hybrid working
For many people, some degree of hybrid working is now firmly here to stay.
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...