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SMES
Review into the R&D tax credits system
Penny Simmons
The current consultation into the R&D tax credits system provides an
opportunity for the government to initiate improvements to encourage
investment, writes Penny Simmons (Pinsent Masons).
Back to basics: R&D tax reliefs
Bradley Mitchell
Research and development tax reliefs provide support to innovative
companies and encourage R&D investment. Bradley Mitchell (Smith &
Williamson) provides a back to basics guide.
Sunak’s winter economic plan
Andrew Constable
Tim Stovold
Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the
chancellor’s latest plans for dealing with the immediate economic fallout from
the coronavirus crisis.
Budget 2020: The key impacts on SMEs
Andrew Marr
This week’s Budget was hotly anticipated, with many commentators expecting the government to refocus its attention on the ‘domestic tax and spend agenda’, having put Brexit to bed. The coronavirus outbreak has put a bit of a spanner...
2019 review: a year of uncertainty for SMEs
Mark Baycroft
Martin Mann
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing
compliance burden and whether valuable reliefs will continue to be available
in their current form.
An update on R&D incentives
Richard Turner
Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.
Corporate interest restriction for SMEs
Daniel Sladen
Ryan Bebbington
Ryan Bebbington and Daniel Sladen (PKF-Francis Clark) provide a reference guide to the rules and highlights the key areas to consider for those advising SMEs
SME update for November 2016
Martin Mann
Martin Mann (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
SME update for October 2016
Paul Howard
Paul Howard (Gabelle) provides this month’s update examining the most significant recent tax developments affecting SMEs.
SME update
Paula Tallon
Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
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EDITOR'S PICK
The Orsted ‘tax nothing’
Andrew Page
1 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
2 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
3 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
4 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
5 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
6 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
7 /7
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
NEWS
Read all
Conservatives pledge IHT exemption for family homes
Government accepts PAC recommendations on large business tax compliance
No breaches found under banks’ tax code
Distributions reform could hinder business transactions, CIOT warns
Bolt: Supreme Court refuses permission to appeal
CASES
Read all
HMRC v British Airways plc
Victoria Oil & Gas plc v HMRC
S Keswick and others v HMRC
Other cases that caught our eye: 9 October 2026
Jumpman Gaming Ltd v HMRC
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
Bolt: Supreme Court refuses permission to appeal
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
HMRC name 196 deliberate tax defaulters
Victoria Oil & Gas plc v HMRC
Loans to participators: s 455