Knowledge

The tax definition of R&D is that R&D takes place when a project seeks to achieve an advance in science or technology. The advance must be an advance in overall…

Within the realm of UK employment taxes, the rules on what constitutes “business travel” can be quite complex and an area that in our experience is often misunderstood or simply…

One of the UK’s biggest bands gave us the instantly recognisable “but don’t look back in anger, I heard you say” almost 29 years ago, as well as some other…

I’m sure Shakespeare would have admired the back-and-forth nature of the decided litigation handed down to date in the above case.  Alas (poor Yorick), for those of us who provide…

The appeal was taken by Sonder Europe Limited who acquired (via long-leases) vacant apartments from unconnected third-party landlords and then re-sold them as short-term accommodation to short-stay visitors (used for…

R&D tax relief continues to serve as a powerful incentive for businesses to invest in innovation, however, successfully navigating the complexities of the R&D tax relief regime to ensure the…

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….

I’ve been always been fascinated by the difference between cakes, biscuits and confectionery and had the pleasure of being part of the team that helped Tunnocks and Lees of Scotland…

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…