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patent box
How SMEs can obtain more from the patent box
Paving the path to the patent box.
Effect of the rise in corporation tax on companies’ use of intellectual property
Fuelling demand
How the new patent box rules will affect SME accounting
In with the new
Ducks in a row
Should new firms be lining up to claim relief under the R&D and patent box schemes?
Learn to box
KEVIN PHILLIPS and CHRIS DANES take on the impending new regime for patents
HMRC confirm details of patent box relief
Election to benefit must be made within two years
Patent box is poorly targeted, says IFS
Think-tank warns of reduced tax revenues
Corporation tax reforms 'lack ambition'
Interim changes to CFC rules set for 2011
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights