Business Tax

How does Rachel Reeves intend to turn around the UK economy?

It’s now compulsory for unincorporated businesses to conform to new income tax basis period rules – a change that could significantly impact cash flow for some.

A brief breakdown of what to be aware of given the changes to research and development (R&D) tax relief.

Sweetening a pre-election public - just how many sweet treats did Jeremy Hunt serve up for personal and business finances?

Changes to corporation tax and dividend allowances raise questions about Directors' tax-efficient remuneration. This article explores the options.

A round up of some of the key areas likely to have a direct impact on tax planning in the months and years ahead.

UK businesses could be mistaken in thinking they’re too small to fall foul of transfer pricing rules.

If your business is ready to grow there are a number of tax allowances to support the journey

A overview of Research and Development (R&D) relief which encourages companies to work on innovative projects in technology and science

Steadying the ship - how will Chancellor Jeremy Hunt's Budget to stabilise the economy affect you or your business?

HMRC is alerting companies to re-check the valuations for their annual tax on enveloped dwellings (ATED) liabilities for residential property.

SBAs give a 3% annual tax relief for the cost of constructing new non-residential structures and buildings and new conversions or renovations

There's a new 25% corporation tax rate on the horizon, along with the return of marginal rates and associated companies.

Off-payroll working rules which took effect on 6 April 2021 are remaining

An increase in staff social and training events could mean employees pay more tax – but employers can pick up the bill if they use a PAYE Settlement Agreement (PSA).

Unapproved share option plans can be used by employers to reward those who help grow the business (including those not eligible for HMRC-approved options like the Enterprise Management Incentive Scheme). Here we explain their tax implications.

Unincorporated businesses are due to enter their first taxable period under new basis period tax rules, potentially impacting on cash flow for some.

New off-payroll working rules have been in place since April 2021, but there has been confusion about what they mean. Here we clear up five common misunderstandings as HMRC gets tougher with penalties.

A change to film tax relief (FTR) will introduce welcome flexibility around the qualification rules and continue to foster the UK’s thriving TV and film production industry.

Rebuilding the fragile economy - how will the Chancellor's October 2021 Budget affect you and your business?

The Government is planning to change the current rules for basis periods. The move would affect self-employed individuals, partners, trusts and estates with trading income.

A list of behind-the-camera roles in the film and TV industry that qualify a worker for self-employed status has been updated

With climate change and air pollution some businesses are making the switch to 'greener' company cars

Changes to off-payroll (IR35) rules in the private sector took effect from 6 April 2021

A growing business often means finding additional space, but how can a business finance the right space for its expanding operations.