Insights

(Actually, that song was released way back in the last century – a fact that proves just how perceptive the sentiment is.) I don’t know about you, but I could…

This is particularly important where there is no mechanism for agreeing the valuation of the shares ‘upfront’ with HMRC, an area which we are seeing come under scrutiny more and…

Sadly, here at Claritas, we do not have a golden ticket (albeit we think Willy Wonka would’ve had a great R&D claim for some of the innovative chocolate manufacturing techniques…

To recap the rules, BADR is generally available on the disposal of business assets by an individual which has been held for at least two years at the date of…

Of course, said public purse is largely funded through taxation, and the Chancellor has come under fire recently for over-borrowing in times of low interest rates, only to be caught…

Many entrepreneurs have shareholdings in more than one business. Or they may own a trading business but also have investments – in property perhaps – held in another company. A…

Against such a background of uncertainty it’s completely understandable that capital investment in business assets could be taking a back seat. But there are a number of reasons why now…

Whilst there have been changes to the schemes over the years (we all know HMRC like to keep us on our toes!) it is great that the Treasury Committee has…

I meet with a lot of businesses that are carrying out innovative activity when dealing with claims for research and development (“R&D”) tax relief and it surprises me how few…