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What does Budget 2018 mean for TMT businesses

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

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?

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.

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.

Intangible assets revisited

20 April 2018

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

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.

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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