Companies and corporation tax

Companies and corporation tax guidance:

A company pays its shareholders a dividend in specie of loan notes that were previously issued to the company. Is there a disposal of the loan notes at that point for...

Q&As

The following Corporate practice note provides comprehensive and up to date legal information on Admission to AIM—requirements

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Amortisation of intangible fixed assets

Practice notes

The following Tax Q&A provides comprehensive and up to date legal information on Are expenses incurred during an extensive refurbishment of a property deductible expenses...

Q&As

The following Tax Q&A provides comprehensive and up to date legal information on Are the tax implications of a company liquidation the same as where the company is...

Q&As

The following Corporate practice note provides comprehensive and up to date legal information on Asset purchases

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Attribution of gains to participators in non-UK companies

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Auction sales—asset purchase

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Auction sales—share purchase

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Bank levy

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Basis of calculation of corporation tax

Practice notes

Can a bonus issue of shares in which only one class of shares held by one shareholder benefits, fall within the reorganisation rules in section 126 of the Taxation of...

Q&As

Can a buyer and seller make a section 198 election on the sale of a property when the seller has not claimed any capital allowances (it is a pension fund) and if not, how...

Q&As

Can a negligible value claim under section 24(4) of the Taxation of Chargeable Gains Act 1992 be made in respect of an irrecoverable loan from a shareholder to their...

Q&As

The following Tax Q&A provides comprehensive and up to date legal information on Can a self-employed dentist deduct the costs of a leased vehicle in calculating income...

Q&As

The following Tax Q&A provides comprehensive and up to date legal information on Can the exploitation of intellectual property be a trading activity for the purposes of...

Q&As

Can the sole director of a limited company be responsible for the company’s unpaid tax debts? If the sole director dies intestate, will their personal representative(s)...

Q&As

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances and company reconstructions

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances and connected persons

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances anti-avoidance provisions

Practice notes

The following Tax precedent provides comprehensive and up to date legal information on Capital allowances clause—agreement for lease with a landlord’s contribution...

Precedents

The following Tax precedent provides comprehensive and up to date legal information on Capital allowances clauses—property sale contract

Precedents

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances on property sales—pre-contract enquiries...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Capital allowances—interaction with CGT, VAT and stamp taxes...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Capital gains degrouping

Practice notes
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