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Party Party Party – Thank you HMRC

Christmas Staff Parties Section 264 of ITEPA 2003 allows an exemption where an employer hosts an annual event. Most employers tend to do this at Christmas, but it doesn’t have to be, and could be held at any time of the year. Of key importance is that it needs to be...

R&D tax relief – a refresher

A handy guide to R&D, including worked examples and reflecting the impact of Covid-19.   Research & Development (R&D) tax relief provides financial tax incentives when companies take the risk to advance, develop, modify or improve a product, service,...