Land Remediation Relief is an enhanced corporation tax relief of 150 percent for qualifying expenditure on cleaning up contamination in land or buildings.
It is available to all U.K. companies, as well as non-resident landlords (as of 6th April 2020). Land Remediation Relief is available for both capital and revenue expenditure and applies to residential and commercial properties. The relief can generate significant savings on development projects involving contaminated or derelict sites for property owners, investors and developers.
For more information, please contact Steve Smith or Sam Fry.
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Capital Allowances Year-End Housekeeping
Key Tax Ruling on Outbound Software Payments: Business Profits vs. Royalties
September 11, 2025
Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.
Managing Director Kevin M. Jacobs Featured in The Wall Street Journal
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A&M Tax Managing Director Kevin M. Jacobs was recently featured in The Wall Street Journal in an article highlighting the cash savings companies are benefiting from under the new tax law.
Changes Coming to the Washington Sales Tax Landscape on October 1, 2025
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In May 2025, Washington enacted multiple tax bills into law, including Senate Bill 5814 (SB 5814), which takes effect on October 1st and will broaden the sales and use tax base and the Business and Occupation (B&O) tax retailing classification to include several new services.
US-Mexico treaty notification and protective claim requirements
September 8, 2025
Companies in Mexico with a local presence that are currently undergoing, or may in the future undergo, a tax review for FY 2020 of its transfer pricing policies involving the United States, need to file a protective claim/notification no later than September 30th, 2025.
