Adam Bernstein considers how businesses can use their taxation liabilities as efficiently as possible
There’s an oft used phrase amongst those in the accountancy profession – that no one should ‘let the tax tail wag the investment dog,’ meaning investment decisions shouldn’t be made solely for tax reasons. But that said, if a firm wants to survive and grow, it will need to invest in its premises and if it follows the rules set down in law and interpreted by HMRC, much of the investment can be offset against tax. But care is needed as the rules can in places seem as clear as mud.
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