Five key changes to R&D from 1 April 2023
The main changes to be aware of are: Rate changes Perhaps the most headline grabbing of the changes introduced, the amount of relief granted to SMEs will reduce for all expenditure incurred on or after 1 April 2023. The enhanced deduction will decrease from 130% to 86% and the cash credit rate will decrease from […]
New working arrangements – could you have inadvertently changed your tax residence?
As we can work anywhere in the UK, so too we can work overseas. Many of us may have family overseas or second homes where we can set up base, either as part of a permanent move or as a way to split time between the UK and perhaps a warmer climate. Long-term presence in […]
Technical updates and urgent reminders
Urgent State Pension boost You may have gaps in your period of employment, perhaps because you were caring for a child or you worked for some time overseas. These missing National Insurance years may affect your entitlement to the full state pension. The crucial deadline to boost your state pension has been extended to 31 […]
