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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
Tim Stovold
Andrew Constable
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
Martin Mann
Mark Baycroft
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 new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Loan charge settlement scheme: regulations and guidance published
Requirements for forthcoming pensions IHT changes
One minute with... Tim Gummer