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PRIVATE BUSINESS TAXES


The Scottish Budget 2024/25: widening the divergence premium
Card image Alan Barr
Card image Isobel d'Inverno
Isobel d’Inverno and Alan Barr (Brodies) report on Scotland’s latest Budget, which introduces a new ‘advanced’ rate of income tax.
10 January 2024
The taxation of SMEs in 2023 premium
Card image 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).
13 December 2023
Single supply and VAT exemption for financial services: insights from JPMorgan premium
Card image Anastasia Nourescu
Card image Naima Khalid
Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact of the recent decision in JPMorgan.
6 December 2023
School fee planning: back in the Spotlight premium
Card image Gordon W Buist
Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.
8 November 2023
Resolving large business tax disputes: what more should be done? premium
Card image Stephen Daly
Stephen Daly (King’s College London) reports findings from a recent study suggesting the need for greater transparency and training at HMRC, as well as a rebalancing of the tax administration framework.
27 September 2023
HMRC’s evolving approach to tax compliance for the largest businesses starpremium
Card image Nicole Newbury
HMRC’s large business director, Nicole Newbury, outlines the department’s  approach, including priority areas of focus and how it is evolving to reflect wider changes in the economy and customers’ circumstances. 
7 September 2023
Quinn: have R&D expenses been subsidised?
Card image Cristiana Bulbuc
Card image 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.
2 December 2021
Back to basics: Structures and buildings allowance premium
Card image Clare Anderson
Clare Anderson (Smith & Williamson) provides a practical guide to the complexities and administrative requirements.
14 April 2021
Lockdown: tax on prolonged business interruption premium
Card image Catherine Hill
Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.
11 February 2021
A retrospective for SMEs premium
Card image David Whiscombe
Despite the coronavirus, the effect on SMEs of tax changes in 2020 has in many cases been barely noticeable, writes David Whiscombe (BKL).
8 December 2020
EDITOR'S PICKstar
NEWSRSS Read all
Finance Act 2025 enacted
28 March 2025
CASESRSS Read all
PD & MJ Ltd v HMRC
27 March 2025
LR R&D LLP v HMRC
27 March 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
V Louwman v HMRC
19 March 2025
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