Featured Articles
Featured Articles
Latest Guidance
Corporation_tax_img8
Corporation Tax

Finance Act 2011 inserted into CTA 2009 an elective exemption from UK corporation tax for the profits of an overseas Permanent Establishment (PE) of a UK company (other...

Corporation_tax_img10
Corporation Tax

Various tax clearances are generally applied for as part of (and prior to) flotation, including:•TCGA 1992, s 138 clearance to confirm share for share exchange relief on...

Corporation_tax_img2
Corporation Tax

This guidance note explains how UK profits of overseas companies are subject to UK tax. For an overview of how overseas companies can be subject to UK tax, and how tax is...

Corporation_tax_img5
Corporation Tax

Investors acquiring shares on flotation, where the company is listed on a market such as AIM so that the shares are not regarded by HMRC as quoted shares, may be able to...

Corporation_tax_img
Corporation Tax

A UK company doing business overseas is likely to have to deal with transactions in foreign currencies, leading to foreign exchange movements where the transaction is...

Corporation_tax_img2
Corporation Tax

In addition to considering the tax issues for shareholder, it may be necessary to do some planning for the business to be floated, including:•ensuring that all assets...

Corporation_tax_img6
Corporation Tax

A UK company expanding overseas may do so in a variety of ways, including:•distance trading from the UK, with no local presence•a branch, which can be formed with just...

Corporation_tax_img5
Corporation Tax

Evidence to demonstrate arm’s length transfer prices need only be produced at the request of HMRC, but the documentation should be contemporaneous. That means that the...

Corporation_tax_img7
Corporation Tax

Interest charged by a UK company to an overseas borrower may be taxed in the borrower’s country by way of withholding tax. It can be complicated to determine exactly...

Corporation_tax_img9
Corporation Tax

Although a UK company can do a reasonable amount of business in another country without a taxable presence in that country, eventually the company may need to consider...

Latest Guidance
Corporation_tax_img8
Corporation Tax

Finance Act 2011 inserted into CTA 2009 an elective exemption from UK corporation tax for the profits of an overseas Permanent Establishment (PE) of a UK company (other...

Corporation_tax_img10
Corporation Tax

Various tax clearances are generally applied for as part of (and prior to) flotation, including:•TCGA 1992, s 138 clearance to confirm share for share exchange relief on...

Corporation_tax_img2
Corporation Tax

This guidance note explains how UK profits of overseas companies are subject to UK tax. For an overview of how overseas companies can be subject to UK tax, and how tax is...

Corporation_tax_img5
Corporation Tax

Investors acquiring shares on flotation, where the company is listed on a market such as AIM so that the shares are not regarded by HMRC as quoted shares, may be able to...

Corporation_tax_img
Corporation Tax

A UK company doing business overseas is likely to have to deal with transactions in foreign currencies, leading to foreign exchange movements where the transaction is...

Corporation_tax_img2
Corporation Tax

In addition to considering the tax issues for shareholder, it may be necessary to do some planning for the business to be floated, including:•ensuring that all assets...

Corporation_tax_img6
Corporation Tax

A UK company expanding overseas may do so in a variety of ways, including:•distance trading from the UK, with no local presence•a branch, which can be formed with just...

Corporation_tax_img5
Corporation Tax

Evidence to demonstrate arm’s length transfer prices need only be produced at the request of HMRC, but the documentation should be contemporaneous. That means that the...

Corporation_tax_img7
Corporation Tax

Interest charged by a UK company to an overseas borrower may be taxed in the borrower’s country by way of withholding tax. It can be complicated to determine exactly...

Corporation_tax_img9
Corporation Tax

Although a UK company can do a reasonable amount of business in another country without a taxable presence in that country, eventually the company may need to consider...