Corporation Tax

Filing and paying company tax returns

If you have recently setup a new limited company or are thinking of doing so then one of the areas that

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Corporation Tax – marginal relief from 1 April 2023

The Corporation Tax main rate will increase to 25% from 1 April 2023 for companies with profits over

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Accounting periods for Corporation Tax

Companies often have to contend with having two different company accounting periods. This is because

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Corporation Tax – reminder HMRC contact details

HMRC can be called by phone on 0300 200 3410 for help with general Corporation Tax enquiries. You will

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Structures and Buildings Allowances

The Structures and Buildings Allowances (SBA) allows for tax relief on qualifying capital expenditure on

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Tell HMRC if your company is dormant

If a company has stopped trading and has no other income, then the company is usually classed as dormant

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How CIS off-set works in practice

The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those

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Global minimum Corporation Tax of 15%

A new consultation has been published by the UK government seeking views for how a worldwide 15% minimum

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Company reconstructions – liabilities restriction

The rules for the Corporation Tax treatment of carried forward losses changed from 1 April 2017. The

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What can be transferred between group members?

Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies

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Switching between film and TV reliefs

Film tax relief (FTR) can increase the amount of expenditure that is allowable as a deduction for tax

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Payments received after company is dissolved

Any assets or rights (but not liabilities) remaining in a company at the date of dissolution will pass to

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