IN BRIEF

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.

Sometimes it may be appropriate to elect for s 162 not to apply.

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...

As flagged up in last Novembers Autumn Statement, the Chancellor announced that the government intends to extend full expensing of plant or machinery expenditure to leased assets when fiscal conditions allow and draft legislation for this...