Corporation Tax Guidance

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Corporation Tax

Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
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Latest Guidance
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8 Aug 2019

What is structures and buildings allowance?From 29 October 2018, expenditure on constructing a commercial building or structure, or in certain cases, expenditure on...

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8 Aug 2019

Although it is generally the responsibility of promoters of avoidance schemes to provide HMRC with details of a notifiable scheme, end users of notifiable schemes also...

Corporation_tax_img2
8 Aug 2019

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

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1 Jul 2019

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...

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1 Jul 2019

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
1 Jul 2019

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
1 Jul 2019

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
1 Jul 2019

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...

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1 Jul 2019

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...

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1 Jul 2019

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...

Latest Guidance
Corporation_tax_img2
Corporation Tax

What is structures and buildings allowance?From 29 October 2018, expenditure on constructing a commercial building or structure, or in certain cases, expenditure on...

Corporation_tax_img5
Corporation Tax

Although it is generally the responsibility of promoters of avoidance schemes to provide HMRC with details of a notifiable scheme, end users of notifiable schemes also...

Corporation_tax_img2
Corporation Tax

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

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...