Insights

The 2018 Budget saw the introduction of a new Structures and Buildings Allowance (SBA). The new allowance is available for contracts entered into after 29 October 2018 and allowed for […]

Natasha Spicer – Manager In the 2018 Budget, the chancellor announced a new Structures and Buildings Allowance (SBA) which will apply to construction costs incurred on certain buildings such as […]

Previous rules Patent box relief enables companies to claim an effective 10% rate on patent/IP related profits as opposed to 19% based on current corporate tax rates. Under the previous […]

Carol Hallam – VAT Specialist Update following the Government’s Winter Economy Plan on 24 September 2020: The temporary reduced VAT rate for hospitality, holiday accommodation and attractions has been extended.  […]

Lucy Mangan – Partner In April 2016 new anti-avoidance rules came into effect which could restrict capital treatment and therefore Business Asset Disposal Relief (BADR) (formally Entrepreneur’s Relief) being available […]

Tim Humphries – Business Tax Director All businesses owners will at some point exit but the methods and options are numerous and varied.   Businesses may be passed down from generation […]

Nick Farmer – International Tax Partner When building and establishing an international presence it is important to have a separate approach for each territory. No two markets are the same, […]

Nick Farmer – International Tax Partner Trading internationally provides many businesses with an opportunity to grow sales and increase profitability. On the flip side, it also exposes businesses to a […]

As companies and groups grow additional tax considerations can come into play.   If these are missed unnecessary tax, interest and potentially penalties can arise.   Tax considerations can be split for […]

Stephen Hemmings – Business Tax Partner As businesses expand growth can take place organically through the existing structure or be accelerated through mergers, joint venture operations and acquisitions of other […]

Andy England – Business Tax Partner Successful businesses endeavour to distinguish themselves from competitors by identifying their differences and capitalising on them. Sometimes this is known as their USP (unique […]

Lucy Mangan – Business Tax Partner If operating a sole trader or partnership there may be limited options for profit extraction due to the nature of the structure.    However, shareholders […]

Lucy Mangan – Business Tax Partner Property considerations are highly likely to arise in all businesses whatever sector they operate in.  The relevant issues are wide ranging, and they may […]

Richard Godmon – Business Tax Partner People are often a business’s greatest asset, so it is important to carefully consider how best to attract, retain and motivate your key employees.      […]