Category: Articles

There were two key R&D measures: an additional tax relief for R&D intensive SMEs and a delay to overseas expenditure relief restrictions. Read our Spring Budget 2023 uncovered

The Spring 2023 Budget was short on big announcements, but the key measure was a move to ‘full expensing’ for capital expenditure incurred from 1 April.

Initial reactions to the Spring Statement 2023 from our Tax experts

There is an opportunity for many taxpayers who may have been unemployed or worked overseas in recent years to fill any ‘holes’ in their UK NIC record.

We highlight upcoming deadlines, forthcoming events and other useful information.

Our ‘Back to Basics’ articles cover some of the fundamentals of employment tax.

In this article we look at elements of employment tax that can be overlooked, starting with National Insurance.

When a company reorganises its shares, what is the impact for individual shareholders?

The Government has further delayed the introduction of MTD for ITSA. It will be phased in from 6 April 2026. We consider the implications.

The VAT rules in relation to acquisitions are complex. We look at the recent Ince Gordon Dadds versus HMRC case to see how companies can be better prepared

We look at some of the new Employment Tax obligations and liabilities that the company will need to consider when it reaches certain milestones.

There are many reasons why a business may decide to operate internationally. But it’s important to take tax advice before going any further. Chris Riley sets out some key priorities.