This briefing uses the events surrounding the establishment of REITs in the UK as a setting to examine the ability of markets to interpret tax related events and disclosures.
Tax research reports and briefings
Many of the following research publications are available free of charge in soft or hard copy. For more details and to download, click on the individual title.
This research report provides insights into the use of the LLP form and how this legal form has been widely utilised in small business and new venture creation.
The changing role of accountants. In recent years qualified accountants with significant financial reporting experience gained in professional practice have been recruited by HMRC to fill an expertise gap resulting from the increasing overlap between accounting and tax profit
This study focuses on the role of tax incentives in R&D and capital expenditure decisions in small and medium enterprises (SMEs).
Study on the role tax incentives play in influencing company decisions on capital investment and research and development expenditure.