Company losses are automatically carried forward to a later period to use against future profits.

Labour's first Autumn Budget will be on 30 October 2024, and billions in tax rises are expected to hit both individuals and businesses.

UPDATED: With a general election called for 4 July 2024, the tax policies of the two major parties are in focus.

Share option schemes have cross-party support, but could there be changes to them after the general election?

EMI share options provide tax benefits to employees through the right to acquire shares at a preferential value, but there are strict rules on notifying HMRC on time.

Our Health Care team examines tax implications and opportunities for businesses in the sector amidst the Spring Budget, the Tax Year End, and potential General Election.

What are we to make of the forthcoming Spring Budget on 6 March 2024? What will be in it and what are Labour's tax plans? UPDATED

The pre-election Spring Budget will be held on Wednesday 6 March 2024, the Treasury has confirmed. (Updated).

The Government has published its draft 2023/24 Finance Bill, following the Autumn Statement on 22 November 2023, and includes making full expensing permanent.

An encouraging statement, with a significant focus on the sector and some useful (if not sufficient) measures to boost renewable energy in the UK.