Business tax

R&D spending hits £47.5bn in 2019/20

Expenditure on R&D as percentage of GDP trails behind target.

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Calls resurface to abolish business rates

Opposition would increase digital services tax to fund the move.

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OTS publishes report on tax year-end change

New paper stops short of recommending tax year change.

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Call to scrap proposed basis period reform

Reform could create as many problems as it solves.

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‘Cladding tax’ a step closer to 2022/23 introduction

HMRC considers bringing in a new residential property developers’ tax.

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Unincorporated businesses could face higher tax bills

Consultation aims to align the way self-employed and others are taxed.

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Is it time to get a low-emission company car?

Government grants and generous tax incentives for low-emissions vehicles.

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