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
Read MoreCorporation 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
Read MoreAccounting periods for Corporation Tax
Companies often have to contend with having two different company accounting periods. This is because
Read MoreCorporation Tax – reminder HMRC contact details
HMRC can be called by phone on 0300 200 3410 for help with general Corporation Tax enquiries. You will
Read MoreStructures and Buildings Allowances
The Structures and Buildings Allowances (SBA) allows for tax relief on qualifying capital expenditure on
Read MoreTell 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
Read MoreHow CIS off-set works in practice
The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those
Read MoreGlobal minimum Corporation Tax of 15%
A new consultation has been published by the UK government seeking views for how a worldwide 15% minimum
Read MoreCompany reconstructions – liabilities restriction
The rules for the Corporation Tax treatment of carried forward losses changed from 1 April 2017. The
Read MoreWhat can be transferred between group members?
Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies
Read MoreSwitching between film and TV reliefs
Film tax relief (FTR) can increase the amount of expenditure that is allowable as a deduction for tax
Read MorePayments 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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