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Research & development tax relief – amended claims for staff costs
Sheetal Sanghvi

22 September 2017

HM Revenue and Customs (HMRC) has updated its guidance on the research & development (R&D) tax treatment of reimbursed employee expenses.

Are SDLT charges hitting the wrong target?

19 September 2017

The intention of introducing a 3 per cent increased stamp duty land tax (SDLT) rate was to ‘try and redress the balance between those who are struggling to buy their first property and those who are able to invest in additional properties’.

Government expected to publish Finance (No 2) Bill in September

19 September 2017

The new government has confirmed that Finance (No 2) Bill 2017 will be published once Parliament returns from the Summer recess on 5 September.

More changes afoot for partnership taxation

19 September 2017

As expected, following a consultation at the end of 2016, draft legislation published on 13 September 2017 includes provisions aiming to remove uncertainty and provide clarity on the taxation of partnerships. Here are our thoughts on the main proposed changes, and steps that firms might wish to take.

Time to leave?

19 September 2017

Economic and political uncertainty, calls for higher personal tax rates… the list of reasons for wealthy individuals to consider leaving the UK seems to get ever longer.

Companies must prevent criminal facilitation of tax evasion

19 September 2017

The Criminal Finances Act 2017 includes measures that mean, from 30 September, incorporated bodies and partnerships must have procedures in place to prevent criminal facilitation of tax evasion by persons ‘associated with’ them.

Tax voice - September 2017

19 September 2017

This month’s tax voice features the latest tax returns advice, HMRC's restructuring plans and the simplification of VAT.

IHT and the family home

19 September 2017

The new ‘residence nil-rate band’ (RNRB) came into effect for deaths on or after 6 April 2017.

Making gains: Are you missing out on claiming for R&D tax credits?
Andrew Nash

19 September 2017

Expenditure on relevant R&D undertaken by SME consumer businesses can reduce company corporate tax bills in the UK by up to 44 pence for every £1 spent subject to certain criteria. Companies can even cash in their trading losses for a cash refund worth up to 33 pence for every £1 spent. If your consumer business is carrying on relevant R&D it may potentially take advantage of these credits. Have you considered if this is relevant to your company?

Are batteries and fuel cells the fifth element?
Andy Murray

15 September 2017

Experts have again warned that in order to meet the UK's long term climate goals, additional sources of low-carbon energy will be needed. Offshore wind farms and nuclear repeatedly hit the headlines but could batteries provide a solution?

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