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Corporate interest restriction - impact on UK groups

18 May 2018

The corporate interest restriction (CIR) rules, which are effective from 1 April 2017, introduce complex new restrictions in relation to the tax deductibility of interest and other financing costs.

The Tax Cuts and Jobs Act: Impact on IFRS tax accounting

15 March 2018

Sweeping US tax reforms designed to stimulate the economy and create jobs were signed into law by Donald Trump on 22 December 2017. These reforms are known as the Tax Cuts and Jobs Act (TCJA) and represent the first major overhaul of the US tax system in 30 years.

Corporate interest restriction - are you prepared?

16 February 2018

The new corporate interest restriction (CIR) rules, which are effective from 1 April 2017, represent a major departure from the UK's traditional approach to the tax treatment of financing costs.

Changes to R&D and indexation allowance - the good and the bad

15 December 2017

Following the Chancellor’s Budget announcements, the proposed changes to R&D tax relief and indexation allowance are examples of measures considered likely to have a significant effect – one positive and one negative - on impacted companies.

Finance Bill shrinks in the parliamentary wash-up

03 June 2017

The announcement of a snap general election had an immediate impact on some of the most eye-catching announcements for corporates from the Spring Budget , with the parliamentary wash-up seeing key clauses dropped from a foreshortened Finance Act 2017, which received royal assent on 27 April.

Corporate loss relief reform update

17 March 2017

Changes to the corporation tax loss relief rules are due to be implemented from 1 April 2017. They will be accompanied by a series of recently published anti-avoidance rules.

Simplification of the corporation tax computation

17 December 2016

The Office of Tax Simplification (OTS) has published a progress report on its work regarding the simplification of the corporation tax computation.

Michael Plant

Tax Partner

Michael is a corporate tax director serving the East Midlands from our Nottingham office.

Large business tax strategy

17 November 2016

Finance Act 2016 has set the clock ticking on the requirement for large businesses to publish their tax strategy.

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