The uncertain future of the UK’s Digital Services Tax

The uncertain future of the UK’s Digital Services Tax

The UK Liberal Democrats have re-issued a pledge to significantly increase the rate of the current UK’s Digital Services Tax (DST) from 2% to 6%, if they were to form part of the next UK Government at the upcoming General Election, intended to boost spending on mental...
R&D – still changing after all these years

R&D – still changing after all these years

R&D reliefs predicted to cost over £9bn by 2026-27 – by far the largest corporation tax relief Fraud and error in schemes total over £1.1bn in last three years R&D ‘claims farms’ continue to hard sell opportunities to claim refunds on expenditure that often...
What gets measured gets done?

What gets measured gets done?

This paper was written by George Turner and was the basis of a presentation to the University of Exeter Business School’s Tax Administration Research Centre Conference in December 2020. Introduction The Global Financial Crisis in 2008 made tax avoidance and...