All R&D Tax Relief claims will require the Additional Information online form to be submitted in advance of or at the same time as the CT600. This applies to all claims, including for periods...

All R&D Tax Relief claims will require the Additional Information online form to be submitted in advance of or at the same time as the CT600.

HMRC regularly publish approved ‘fuel only’ rates which have, again, changed.

If you use the approved rates, you have certainty that you are claiming no more than the true cost of fuel used on business journeys and so will not be taxed on a 'fuel benefit'.

Unfortunately, in today's world we need to be ever mindful of the risks we need to protect our organisations from. There's been a lot of talk over the years about cyber security, but there...

With a very distinctive culture and a focus on treating staff and customers 'like family', Luscombe Motors has developed from a loss-making problem to a multi award winning business achieving record profits in recent years...

It is a well-established principle in tax that costs an employee incurs travelling from home to work are not deductible for tax purposes.

A new Capital Gains Tax (CGT) charge has been introduced which will affect any gains made by non-UK residents disposing of UK residential property.

Tax planning is a crucial aspect of financial management. UK residents are subject to taxation on their worldwide income, but there are opportunities to legally reduce one's tax liability...

A single merged scheme will be introduced from 1 April 2024 as a 20% above the line credit (unless the claimant is categorised as an R&D intensive company).

As a charity or not-for-profit organisation, your staff costs may be your organisation's largest cost.

This document sets out a summary of the changes that will arise from the implementation of the Education SORP. The SORP is supplementary to FRS 102 and, therefore, a good working knowledge of this standard is important.

In recent years, there has been a growing focus on software claims linked to research and development and tax regulations.

Often, we find our clients start thinking about getting an employee share plan in place for a New Year launch.

In current times, small business entrepreneurs are becoming increasingly sophisticated in their approach to dealing with a failing business, and their financiers are more comfortable in supporting...

This document sets out to summarise the split year treatment of the Statutory Residence Test. The full SRT legislation is complex and detailed, occupying 24 pages of Finance Act 2013.

Over the past year the number of MATs has increased significantly.

Certain large UK companies must appoint an individual to be their SAO, to ensure the company establishes and maintains appropriate tax accounting arrangements to allow tax liabilities...