A start-up film company has won its appeal against the decision to dismiss its claim for enterprise investment scheme (EIS) relief on £100,000 worth of shares
The court ruled that HMRC had correctly denied corporation tax relief for an insurance company that used a tax avoidance scheme to dodge PAYE and national insurance on £9m worth of loans
Public interest business protection tax is designed to act as a deterrent for large companies looking to monetise valuable assets that may cause energy supply companies to fail. Christy Wilson, associate at Katten Muchin Rosenman UK LLP, explains
Croner-i tax experts examine the rules when using business asset disposal relief (BADR) and the importance of maintaining adequate share holdings to protect tax relief
In this week’s Q&A, Croner Taxwise tax adviser Tom Butt, considers whether there are limits on the type of plant and machinery investments eligible for the super-deduction tax relief
The government has set out proposals to reform the capital allowances regime to encourage more business investment with a radical option to introduce full expensing of main rate plant and machinery
Tax debts were not seen as a priority when balanced against maintaining cash flow and paying staff during the pandemic, according to research into HMRC debt collection
A wine merchant has won an appeal against HMRC discovery assessments and penalties of £350,905 with the court ruling that although he ‘regularly’ filed his accounts late he did not do it deliberately
Some of the UK’s largest companies have joined together under an alliance to call on the Chancellor to reform the UK’s ‘decades old’ business rates system
In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from deadline for Forms P46(Car), P60 payroll reporting to employees, and confirmation statements showing benefits that have had tax collected through payroll in 2021-22
The extension of Making Tax Digital to landlords and sole traders is critical for the government, as is reform of R&D tax reliefs and the apprenticeship levy, confirms minister
In an online consultation meeting, speakers called on the OECD to focus on providing more detailed guidance on plans for the rollout of the pillar two base rate of 15% corporate tax
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