Tax Advisory Partnership

Bigger and better

Despite initial concerns that Research and Development Tax Reliefs might only survive as long as the Labour government which introduced them, the Conservatives and Liberal ...

Where are we after the Autumn Statement?

With newspaper headlines variously describing Patent Box as dead, alive or in a state of limbo between this world and the next, technology-based businesses ...

Several improvements to the UK's R&D Tax Relief regime were announced in yesterday's Autumn Statement.

Launched with much fanfare in 2013, Patent Box is a flagship Government policy to promote innovation in the UK economy. Patent Box permits eligible companies to reduce their headline corporation tax ...

A tax policy for innovation

Research and development involves significant risk and cost and even a successful technical outcome does not always guarantee success in the market place. Despite this, ...

The nasty smell at the back of your mortgage


The housing market is moving again and this will inevitably result in an increase in the number of mortgages being repaid.

With April 15 looming, the initial deadline for US people to pay their taxes, we take a look at why so many Americans are saying goodbye to the US....for good.

It is said, that in 2013, a record ...

The net investment income tax is a new tax charged at a flat rate of 3.8% which will apply for the first time on Federal income tax returns for 2013. This is a charge in addition to your Federal ...

Highlights:

The net investment income tax, which applies for the first time from Jan 1 2013, imposes a rate of 3.8 percent to certain net investment income of individual estate and trusts that have income over ...