There is a discordance between what is said at the despatch box and HMRC’s day-to-day policy, write Jenny Tragner and James Dudbridge (ForrestBrown) in their review of the proposed reforms to the R&D rules.
Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.
Mandipa Soni and Edward Brown (Grant Thornton) discuss the taxation of loan relationships and derivatives for UK corporates, with a focus on convertible securities from the borrower’s perspective.
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