New Rate of R&D Tax Credit Introduced for SMEs
We at Frazier & Deeter and Confluence Tax welcome the recent announcement by the Chancellor of the Exchequer that a new rate of Research & Development (R&D) Tax Credit will be introduced for R&D intensive SMEs (small and medium-sized enterprises) with...
R&D Tax Reliefs: Where are We Now?
Following the 2023 Autumn Budget, the information presented below may no longer be accurate. In the November 2022 Autumn Statement, the Chancellor announced significant changes to the current Research & Development (R&D) tax reliefs. The key announcements were...
Response to the OECD Public Consultation Document on Pillar One
Frazier & Deeter (‘’FD’’ or ‘’We’’ or ‘’our’’) had submitted our response to the OECD Public Consultation Document on Pillar One – Amount A: Draft Model Rules (‘’Rules’’) for Nexus and Revenue Sourcing 4 February 2022 – 18 February 2022 (“Consultation Document”) ...
HMRC UK Transfer Pricing Documentation – Consultation Update
HMRC brings in more certainty on UK Transfer Pricing Documentation requirements through responses to Public Consultation Process
