In our winter edition of Talking Tax, we summarise the main tax announcements from the Autumn Statement and look ahead to potential changes for the year ahead.

We examine the proposed changes to the R&D tax incentives regimes, highlight a potential VAT opportunity, and also look at associated companies and the timing of tax payments.

VAT recovery on exempt share sales

The recent judgement in the Hotel La Tour case has cast a spotlight on the potential for VAT recovery on costs relating to exempt share sales. Here we examine the case in more detail.

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Associated companies and timings of tax payments

As previously highlighted, new rules came in from April 2023 for groups when determining the number of associated companies.

As a recap, the associated companies rules can impact on both the rate of corporation tax payable and the timing for settling liabilities. In this article we focus on how the new definition can alter the payment date of a company’s tax liabilities.

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R&D tax regime - where are we now?

As reported in our last issue of Talking Tax, a number of changes to R&D tax incentives were on the horizon. We recap on the key changes now that the rules have started to bed in, as well as look ahead to an even bigger overhaul from April 2024.

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Sending employees abroad

What happens if your business needs to recruit staff living and working for you overseas, or relocate part of your workforce to foreign countries due to business demands, or to encourage staff retention?

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Meet the team...Gemma Read

Continuing our series of spotlights on our Tax team, here we catch up with Gemma Read, Director.

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Content image: /uploads/team/unknown.jpg Nick Haines
Nick Haines
Partner, Tax and Property
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