Corporation tax receipts pass £100 billion
HMRC’s latest Corporation Tax statistics show that receipts from corporate taxes passed £100 billion
Company distribution rules and share buybacks
HMRC has been consulting on proposals to modernise the tax rules governing distributions and
Corporation Tax when you sell business assets
A limited company usually pays Corporation Tax on the profit, known as a chargeable gain, when it
Is your company paying Corporation Tax at the right rate?
The rate of Corporation Tax payable depends mainly on the level of a company’s taxable profits. The
When is a company dormant for Corporation Tax?
A company does not have to be formally closed to become dormant for Corporation Tax. A company is
When to register for Corporation Tax
Companies and other organisations that are liable for Corporation Tax must ensure they register with
Are you maximising tax relief on company losses?
If your company makes a trading loss, it may be able to claim relief to reduce its Corporation Tax
Meaning of Permanent Establishment
The term permanent establishment (PE) is an important tax concept for businesses that operate across
Can you claim R & D relief?
Research and Development (R&D) tax relief is designed to support companies that invest in
Key person policies and tax relief
Many businesses take out “key person” insurance policies to protect against the