Budget/Finance Act

Philip Hammond announces the Spring Statement

Autumn Budget

Research and development tax relief

R&D scheme is globally competitive, but administrative burdens to be reduced

“Good news on the R&D regime,” said Helena Kanczula, Director at Blick Rothenberg, “a move to reduce the administrative burden will encourage more businesses to claim this valuable relief.”

Is that it?

The interaction of estate duty and IHT on objects granted exemption has been revised

Taxation of testimonial income will be subject to a £100,000 exemption

Costs can be claimed using other reliefs

Re FII Group Litigation Evonik Degussa UK Holdings Ltd and others, Chancery Division, 22 January 2016

The practical implications of the new tax rules on dividends.

What does voluntary payrolling of benefits entail?

Technical consultation on measures for Finance Bill 2016.