Northern Ireland / All

The FTT considered the eligibility of various costs associated with developing windfarms for capital allowances purposes.

What were the House of Lords’ key conclusions and recommendations?

DeFi-nitely maybe, or just too complicated? HMRC’s new DeFi guidance demonstrates the growing pains industry and tax advisors face.

HMRC are checking that companies have included CJRS grants in their taxable income – here’s what employers need to do.

Finance Bill 2022 has completed its passage through the House of Commons and is ‘substantively enacted’.

Autumn Budget 2021 and consultation

For employers who provide their employees with vehicles they can use privately, fleet electrification is one way to demonstrate their company’s environmental, social and governance (ESG) commitment.

Updated draft HMRC guidance gives further details on how UTT notification will operate, including the general exemption and the de minimis.

Some key tax points to be alert to where transactions involve leases of property or plant/machinery.