In this week’s Q&A, Croner-i VIP Tax Team adviser Manpreet Sahota explains the corporation tax liabilities for husband and wife with different shares of ownership in associated companies
In a bid to reduce errors and simplify applications for R&D tax credits, businesses can now check eligibility on an HMRC tool before submitting a claim
Understanding the rules and complexities around director’s loans is essential to sound financial management and effective tax planning, explains Paul Attridge, tax partner at Gerald Edelman
Mixed picture as number of R&D claims drops by a quarter but overall tax relief payout remains virtually unchanged at £7.55bn a year despite surge in HMRC investigations
In this week’s Q&A, Natasha Saina at Croner-i VIP Tax Team, explains the tax rules around eligibility for remediation relief in a qualifying land purchase
Landmark ruling on AI use in R&D tax credit decisions raises critical questions about transparency at HMRC and the effectiveness of AI assessors, warns Tom Haslehurst, director at Ryan
Core tax and structuring considerations are vital when advising landowners on development decisions and maximising use of assets, explain Naomi Stewart, head of tax at Shaw Gibbs, Tom Sater, head of energy at RO Energy, and Paul Sams, managing partner of Dutton Gregor
In this week’s Q&A, Abigail Bothe at Croner-i VIP Tax Team, explains when annual tax on enveloped dwellings (ATED) is chargeable under qualifying rules in complex tax planning scenarios
Introduced in 2022, plastic packaging tax (PPT) requires UK manufacturers and importers of plastic packaging products to pay tax on plastic packaging, but behaviours towards it could be changing, says RSM partner Philip Munn
With HMRC raising red flags about potentially fraudulent R&D claims, Katie Pearce, head of claim quality at EmpowerRD, explains how to ensure the initial paperwork is up to scratch and passes the inspectors
The UK may be back in the sights of the US president after threats on Truth Social to charge additional tariffs on countries charging digital services taxes