IN BRIEF

Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the RD tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of RD, or outright...

Not football on this occasion, but loan releases. And yes, we think they wuz.

Delineation of the scheme can be crucial.

Timing matters.

Now that the R&D Additional Information Form (AIF) is live, it is timely for HMRC’s Large Business Directorate (LBD) to have updated its guidance on making R&D claims.

For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of ‘unallowable purpose’ cases offers plotlines that are, if admittedly less glossy, no less intriguing.

A recent landfill tax decision highlights the pitfalls of statutory construction.

A lively article in this journal asks the question 'Is now a sensible time to introduce a wealth tax in the UK?' (D Hanna, Tax Journal, 7 June 2023). Its subtitle contains the answer 'Not if Norway is any guide.' The search for international examples...

In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, she explains why it’s not time to abolish inheritance tax, as some suggest, but rather reform it.

Lessons from a recent decision of the Upper Tribunal.