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Tax Disputes with HMRC In this article we take a look at how to progress matters when discussions with the inspector appear to have broken down or reached an impasse. 
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McLaren Racing Ltd v HMRC… The Tax Position on CTA 2009 s54; Fines, Penalties, Expenses & Business Profits Tax relief (or not) for fines Legislation (CTA 2009 s54) states that 
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Non-resident landlords – introduction The UK’s track record of high returns on investment has always attracted non-resident investors for many years. In addition, with increased global mobility, many of us 
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Research and development tax credits are by far the most attractive form of corporation tax relief for SMEs. Despite the potential for lucrative financial benefit, statistics abound that R&D relief 
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What are capital allowances? A commonly asked question among UK businesses. Under the capital allowances regime, capital expenditure by companies on qualifying items can be claimed and offset against taxable 
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In an effort to revolutionise the UK tax system, HMRC has identified its ‘four foundations’ which will result in the transformation of the tax system and enable them to remove 
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