Accountants outline what they want from the Budget, Statutory residence test covers split-year treatment when returning to UK, and Critical PHP security flaw affects websites across the country

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4 Oct 2021

Tax | R&D tax claims hit £7.4bn

The latest HMRC data shows that UK businesses spending on research and development (R&D) reached a record high of £47bn with claims for tax relief reaching £7.4bn in 2019-20

1 Oct 2021

Tax | VAT updates: October 2021

In this month’s VAT updates, Graham Elliott considers the VAT treatment on covid tests, the Upper Tribunal decision in Babylon Farm and VAT terminology in GB Fleet Hire
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