Insights

In December 2022 the EU Commission proposed wide ranging draft legislation as part of the VAT in the Digital Age package. We look into the details.

We look at the best ways to save tax, particularly in partnerships, summarise the key changes in partnership reporting, and consider the pros and cons of new accounting reference dates.

A decade after its introduction, the High Income Child Benefit Charge (HICBC) continues to catch out many taxpayers. Andrew McCready examines the key aspects of this controversial tax charge. 

HMRC has long been uneasy about the perceived number of fraudulent R&D tax relief claims. We look at the revisions it has made, and what they mean for your company.

The Budget announced a few changes to the treatment of pensions. Read our Spring Budget 2023 uncovered.

The Budget included a measure that will allow UK resident investment managers to choose to accelerate their tax liabilities. This will enable them to align their timing with other jurisdictions. We explain the background to this move, and its benefits.

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.