Insights - Frazier & Deeter

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

Equity-Based Compensation: What UK Companies Need to Know About USA Expansion

Equity-based compensation is an extremely common element of compensation packages among start-up companies. Using equity in the company to attract and retain highly skilled employees is an excellent compensation strategy for an early-stage company, and equity is often...

Response to the Consultation Document on Transfer Pricing Documentation

Response to the Consultation Document on Transfer Pricing Documentation published 23 March, 2021. Frazier & Deeter UK LLP [‘’FD’’ or ‘’We’’] would like to submit our response with respect to the applicability of i) UK local file and ii) International Dealing...