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R&D
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(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
Overseas research and development
Navigating overseas R&D relief changes
Guidance on research and development – contracted out
Good guidance – as far as it goes: Part 2
Finance Bill 2023-24 in the House of Commons
Of bills and kings
Decoding R&D submissions: how to make a successful claim
Decoding R&D submissions
A look back at 2023
Out with the old...
New HMRC guidance a positive move for R&D tax relief
Positive move
R&D enquiries – Where are we going?
Where are we going?
Will R&D changes help to plug HMRC’s tax black hole?
Plugging the tax black hole
Effect of the rise in corporation tax on companies’ use of intellectual property
Fuelling demand
Research and development negativity
Don’t be so negative
The latest R&D tax relief consultation must not be another missed opportunity
New beginning
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READERS'
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
New power for the Office for Budget Responsibility
Pressing tax issues need prioritising, says CIOT
DEADLINE DATES
Deadline dates for August 2024
CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
MOST POPULAR
Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product