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Interested in understanding a little more about a tax issue affecting you or your business? In this section our team share their thoughts, ideas and views on a wide range of topical, tax related subjects, currently making the news.

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Corporate and International Tax
22 April 2024

There may be times when the UK interest expense of a UK company or group increases to above £2m and therefore, as a result, the CIR rules should be considered….

Innovation Reliefs
3 April 2024

Whilst Advance Assurance is not a prerequisite for an R&D tax relief claim, if the application is accepted by HMRC, it does guarantee that the claim will be accepted by…

Innovation Reliefs
14 March 2024

In October 2023, HMRC published guidance in the form of a checklist of steps that it expects a company to take before claiming R&D tax relief. No guarantee is given…

Corporate and International Tax
20 February 2024

One method of migration is for an existing holding company or company to cease to be tax resident in one country and become tax resident in another. A UK incorporated…

Corporate and International Tax
27 July 2023

From 1 April 2023, the rate of Corporation Tax (CT) increased from 19% to 25%. However, the lower rate of 19% can still apply, dependent on the level of “augmented profits”…

19 July 2023

It has now been over 2 years since PIVA was introduced as a business-facilitation measure to help businesses cope with what otherwise could be significant cashflow problems when importing goods…

Innovation Reliefs
21 June 2023

For accounting periods beginning from 1st April 2023, companies must inform HMRC of their intention to submit an R&D claim no later than six months after the end of the…

Share Schemes and Valuations
24 May 2023

The deferred element of the consideration may be quantified at a later date, typically using a formula based on two to three years’ post-acquisition revenue or profits. These arrangements are…

Innovation Reliefs
8 March 2023

Currently, there are two R&D tax relief schemes in the U.K.; one for small and medium-sized enterprises (enterprises having a headcount of fewer than 500 employees and with either a…

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