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.
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.
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.
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.
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.
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.
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 is a corporate tax director serving the East Midlands from our Nottingham office.
17 November 2016
Finance Act 2016 has set the clock ticking on the requirement for large businesses to publish their tax strategy.