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R&D
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3
Review of 2024
That was the year that was...
London Tax Network Tax Conference 2024
Meeting points - 2
Collins Construction Ltd: Contracted out and subsidised R&D – take two
Take two
(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
Overseas research and development
Navigating overseas R&D relief changes
Guidance on research and development – contracted out
Good guidance – as far as it goes: Part 2
Finance Bill 2023-24 in the House of Commons
Of bills and kings
Decoding R&D submissions: how to make a successful claim
Decoding R&D submissions
A look back at 2023
Out with the old...
New HMRC guidance a positive move for R&D tax relief
Positive move
R&D enquiries – Where are we going?
Where are we going?
Will R&D changes help to plug HMRC’s tax black hole?
Plugging the tax black hole
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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New queries
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles