European Tax

When is capital expenditure "on the provision of plant” for the purposes of section 11 Capital Allowances Act 2001? This was the question...

The November 2025 budget is here at last. During the months of speculation in the run-up to the big day, two possible futures emerged: a...

The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...