Technical Articles

Tax Certainty Day: MAP and APA statistics released! The 15th of November 2024 was the sixth OECD Tax Certainty Day. The event has its roots in the OECD 2015 report…

The United Kingdom’s exit from the European Union triggered significant changes in its tax and trade relations with EU member states and beyond. One area of particular importance is the…

This article considers the new scheme, analysing its motivations, implications for different company types, and potential outcomes for those involved. The current two-scheme system (SME and RDEC) presents complexities and…

You’ve found an investor who sees the potential in your company and wishes to invest, however they will only do so if they can benefit from valuable tax reliefs via…

With sky high inflation rates, rising costs and interest rates and stellar energy bills, not to mention tax increases and the freezing of allowances which research[1] predicts will bring over…

The Automatic Overseas Tests whereupon an individual will be automatically non-UK resident if they meet the criteria of any of the three tests The Automatic UK Tests under which an…

The UK’s innovation strategy was set out in 2021 with 4 key pillars: Unleashing business – fueling businesses who want to innovate People – make the UK the go-to place…

A large proportion of these enquiries have been in relation to the incorporation of large property portfolios, however we have also seen appetite from trading businesses to move their operations…