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Honest budget signals back to the future on corporation tax and reprieve for hospitality sector, business owners and angel investors
Dan Robertson

03 March 2021

Today, as what he termed ‘honest and fair’ measures to balance the public finances, the Chancellor pledged billions to continue to support businesses and families through the pandemic. He also stressed the importance of encouraging investment, especially in innovation, in order to build the UK’s future economy. This budget signalled a reprieve for business owners and angel investors with capital gains tax rates and key tax relief left untouched, but there remain concerns.

Budget 2021: Corporate tax
Dan Robertson

03 March 2021

Today’s announcement of an increase in the rate of corporation tax rate from 19 per cent to 25 per cent was certainly the most eye-catching corporate tax measure and was probably the most important point in the 2021 Budget.

Budget 2021: Small companies rate and marginal relief
Dan Robertson

03 March 2021

In order to support the public finances through the economic fallout caused by the coronavirus pandemic, the Government has decided to increase the headline rate of corporation tax from 1 April 2023, estimated to result in an increase in annual government revenue of £17.2bn by 2025-26.

Budget 2021: Loss carry back extension
Dan Robertson

03 March 2021

In a bid to provide further aid for struggling businesses, the Government has extended the period over which trading losses can be carried back for tax relief purposes for relevant accounting periods ending between 1 April 2020 and 31 March 2022.

What does Budget 2018 mean for TMT businesses
Dan Robertson

01 November 2018

The Budget contained much of interest for companies operating in the TMT sector. This article is a summary of the main points though, as ever, there are many points of detail that will need to be worked through as more materials become available in the forthcoming days and weeks.

Supreme Court judgment provides a £5bn relief to the Treasury
Dan Robertson

25 July 2018

Dan Robertson, corporate tax partner at RSM responds to today's Supreme Court judgment in the Prudential Assurance Company Ltd (Respondent) v Commissioners for Her Majesty’s Revenue and Customs (Appellant) case.

Tax voice - July 2018
Chris Etherington

20 July 2018

Welcome to July's edition of tax voice, a monthly round-up of the most important tax news.

Are the stars beginning to align for CCCTB?
Dan Robertson

20 July 2018

Under the current international corporate tax system, groups operating in multiple locations are required to deal with the corporate tax rules of each jurisdiction separately.

Intangible assets revisited
Dan Robertson

19 April 2018

The world has changed dramatically since 2002 when the UK introduced its intangible fixed assets (IFA) tax regime for companies.

UK film industry tax relief claims at record high
Dan Robertson

20 July 2017

New figures published today by HMRC reveal that the number of claims for Film Tax Relief (FTR) reached a record high in 2016-17 as the film industry stepped up its activity in the UK.

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