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R&D relief
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Importance of providing the right evidence
All important evidence
Research and development claim notifications
Remember to notify
Tax compliance: no longer just filing a tax return
Heavy burden
Research and development claim or creative relief claim: is it time to switch?
Time to switch?
General decline: HMRC R&D enquiries
General decline
Guidance on research and development – contracted out
Good guidance – as far as it goes: Part 2
Guidance on research and development – overseas
Good guidance – as far as it goes: Part 1
Reforms to research and development
Two become one
Learning from the R&D tax relief enquiry process
Paving the way
Merging research and development schemes
How can two become one?
Fraud and error in research and development
Claims in the spotlight
Research and development tax reliefs revamp questioned
Slow and steady
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence