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SMES
Spring Budget 2024
A detailed report by Lexis®+ UK Tax.
Planning for the merged R&D regime
Carrie Rutland
James Rolfe
Carrie Rutland and James Rolfe (BDO) highlight practical issues concerning
the introduction of the new scheme which takes effect from April.
MW High Tech Projects UK Ltd v HMRC
R&D expenditure claim extinguished by going concern condition
.
The taxation of SMEs in 2023
David Whiscombe
Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).
New R&D scheme misses the point
Justine Dignam
The latest R&D reforms were said to simplify the tax regime and encourage
business investment. The reality though is more complexity, writes
Justine Dignam (Markel Tax).
R&D reform: a single RDEC lane for all?
Ian Rowland
Kenneth Nugent
Lindsey Copland
HMRC is consulting on a single scheme for R&D tax relief to replace the existing SME and RDEC schemes. The timetable is an ambitious one and much needs to be considered, write Lindsey Copland, Ian Rowland and Kenneth Nugent (Grant Thornton).
Quinn: have R&D expenses been subsidised?
Cristiana Bulbuc
Lee Ellis
The tribunal rejects HMRC's argument to refuse a claim for enhanced R&D relief on grounds that the expenditure was 'subsidised', as Cristiana Bulbuc and Lee Ellis (Stewarts) report.
Review into the R&D tax credits system
Penny Simmons
The current consultation into the R&D tax credits system provides an
opportunity for the government to initiate improvements to encourage
investment, writes Penny Simmons (Pinsent Masons).
Back to basics: R&D tax reliefs
Bradley Mitchell
Research and development tax reliefs provide support to innovative
companies and encourage R&D investment. Bradley Mitchell (Smith &
Williamson) provides a back to basics guide.
Sunak’s winter economic plan
Andrew Constable
Tim Stovold
Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the
chancellor’s latest plans for dealing with the immediate economic fallout from
the coronavirus crisis.
Go to page
of
3
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
Home and away: how to go non-resident after McCabe
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Further pensions lifetime allowance changes