IN BRIEF

In a recent case, the FTT doesn’t appear to have considered the nature of the allegedly omitted income.

Moving the HICBC to the family income basis, as was proposed in the Spring Budget, undermines the principle of independent taxation.

In a recent case, the FTT correctly held that a fenced-off ventilation shaft did not affect the property owner’s ability to use the land as a whole as the grounds of the dwelling.

HMRC’s revised guidance expands on the draft version, particularly in the context of the limited exemptions.

Full expensing versus the Annual Investment Allowance.

How the proposed UK CBAM differs from the EU’s mechanism.

How the work of this specialist unit – and its staffing – has changed in recent years.

Why a UK credit, designed to incentivise UK R&D, can effectively end up going to the US government.

Employers will be required to payroll benefits from April 2026. Here’s what they need to consider.

If I had to sum up Budget 2024 for corporates in one word it would be boring. And that is a good thing. By and large corporate tax directors like predictability and stability. Not the pantomime of recent years of corporation tax is...