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VAT: Jupiter Asset Management
Philip Munn

24 July 2021

A recent tribunal decision has highlighted the importance of correctly valuing management charges to connected entities for VAT purposes, especially when the recipient is not entitled to recover VAT in full on the cost.

RDEC Scheme | R&D tax relief explained
James Tetley

22 July 2021

We explain how the RDEC scheme works, what rate of relief is available, what expenditure qualifies for the relief and the evidence required for your claim. We also cover how large corporations and SMEs can make best use of the scheme and how we can help.

The EU’s new VAT rules for e-commerce from 1 July 2021
Philip Munn

21 June 2021

Major changes to the EU’s VAT rules for e-commerce come into force on 1 July 2021. What do UK traders need to know about selling to EU consumers after that date?

Businesses should review the cash-flow impact of the reintroduced cap on payable SME tax credits
James Tetley

25 March 2021

From 1 April 2021, small and medium-sized enterprises (SMEs) considering making a research and development (R&D) tax relief claim will need to carefully consider the impact of a new cap on payable tax credits.

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.

R&D tax incentives key to UK at forefront of innovation
James Tetley

03 March 2021

The Chancellors plan to launch a review of the current Research and Development (R&D) tax incentives builds on previous consultation, revealing the Government’s focus towards keeping the UK at the forefront of innovation.

Top 10 Brexit-related changes for VAT and customs
Philip Munn

19 February 2021

In recent weeks, businesses have been bombarded with news of Brexit changes for VAT and customs and the (sometimes unintended) consequences for UK/EU trade. RSM’s Top 10 guide will help you cut through the noise.

Spring brings VAT changes for the construction sector and making tax digital
Philip Munn

18 February 2021

Adapting businesses to the challenges of Brexit and lockdown 3.0 have dominated the boardroom agenda. However, the introduction of the VAT domestic reverse charge for the construction industry and making tax digital's digital links in the spring should not be ignored.

R&D claims involving furloughed employees – what’s the impact?
James Tetley

16 January 2021

For research and development (R&D) tax relief claims involving furloughed employees, we have highlighted some key points on the impact and provided our own recommendations.

Tribunal supports holding company’s VAT recovery on long term project
Philip Munn

16 January 2021

The First-tier Tribunal (FTT) has recently issued its decision in Bluejay Mining plc, we explore this decision as it could be helpful for holding companies that incorporate subsidiaries to build a new business over an extended period.

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