Category: Articles

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.

Initial reactions to the Spring Statement 2023 from our Tax experts

There is an opportunity for many taxpayers who may have been unemployed or worked overseas in recent years to fill any ‘holes’ in their UK NIC record.

We highlight upcoming deadlines, forthcoming events and other useful information.

Our ‘Back to Basics’ articles cover some of the fundamentals of employment tax.

In this article we look at elements of employment tax that can be overlooked, starting with National Insurance.

When a company reorganises its shares, what is the impact for individual shareholders?