Tax and Legal

Tax and legal update - March 2017

Our monthly tax and legal update looks to give expert insight to our clients on a wide range of topics. In this issue we look at:

  • Companies Act 2014 – end of transition period;
  • revenue opinions and confirmations – Subject to a maximum validity period of five years;
  • R&D - revenue have confirmed they will not seek to challenge the “science test” where certain criteria are satisfied;
  • minimum and maximum duration of a financial period under the Companies Act 2014; and
  • Relevant Contracts Tax (RCT) – Common pitfalls to avoid.

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