Business vehicles

Business vehicles guidance:

FORTHCOMING CHANGE: the rate of corporation tax will fall to 17% for the financial year 2020. This table compares the tax treatment of: • sole traders • partnerships...

Practice Note

This Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act 2010 (CTA 2010). An almost identical definition for...

Practice Note

FORTHCOMING CHANGE: for financial year 2020, the main rate of corporation tax will fall to 17% . When one or more individuals decide to start a business, they have a...

Practice Note

When looking at the definition of chargeable transfers and transfers of value in the Inheritance Tax Act 1984 (IHTA 1984), it is perhaps not immediately apparent that...

Practice Note

When a sole trader (or an individual running a business as a partner in a partnership) decides to incorporate that business, he transfers the assets of that business to a...

Practice Note

When a sole trader (or an individual running a business as a partner in a partnership) decides to incorporate that business, he transfers the assets of that business to a...

Practice Note

A non-UK resident company doing business in the UK has a choice as to whether to form a subsidiary company in the UK, or to operate through a permanent establishment...

Practice Note

Summary of tax considerations The concept of a close company is intended to capture those companies that are closely controlled (ie by the owners and managers) and...

Practice Note

FORTHCOMING CHANGE: the main rate of corporation tax will fall to 17% for financial year 2020. When one or more individuals decide to start a business, they have a choice...

Practice Note

This Practice Note looks at the meaning of a permanent establishment (PE) for tax purposes, both under UK domestic law and in double tax treaties. The UK tax treatment of...

Practice Note
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