In this week’s Q&A, Croner-i tax adviser Amaira Badat considers the capital gains tax (CGT) calculation for corporation tax purposes when selling trading premises
64% of Premier League footballers’ contracts now take a form which HM Revenue & Customs (HMRC) says is open to abuse, according to new analysis by multinational law firm Pinsent Masons
As HMRC steps up investigations into abuse of research and development (R&D) tax relief claims, Croner-i’s James Butterworth looks at the support available for R&D claimant companies and accountants involved in claims and enquiries
A complex series of tranactions involving millions of pounds of director’s loans between subsidiaries and the group holding company was not used for tax avoidance purposes, GAAR Advisory Panel decides
Changes to the research and development (R&D) tax credits regime will see new requirements to apply for all reliefs online and pre-registration of claims regardless of size of business
Self catering businesses have criticised Welsh government plans to change the tax rules over the number of days of occupancy making it harder to qualify for business rates
The government is consulting on plans to reform and simplify the taxation of cryptoasset loans and ‘staking’ within the context of decentralised finance (DeFi)
The Treasury is consulting on plans to modernise the tax treatment of foreign sovereign investors, such as heads of state and sovereign wealth funds, to bring the UK in line with the US and Australia
A return of capital demerger can be a tax effective means of separating business activities, particularly in situations where another type of demerger is not possible. James Butterworth explains
As HMRC focuses on the veracity of research and development (R&D) tax incentive claims, Craig Flynn CTA, VIP R&D consultant at Croner-i, examines professional conduct and fees
