This follows the introduction of an R&D tax credit scheme for SMEs in 2000. The new scheme provides details on three options for taking forward a volume-based tax credit.
Ahead of his first major speech as Chancellor at the Conservative Party Conference, Phillip Hammond is being urged to overhaul the way tax policy is made in the UK.
Tax breaks are a very enticing incentive for developing and managing a green management strategy, writes Graham Jarvis
Chancellor Philip Hammond has indicated that he will scrap predecessor George Osborne’s pledge to cut corporation tax to below 15%
Large businesses are increasingly ‘low risk’ when it comes to tax planning, says Pinsent Masons, the international law firm