The Tolley+™ Guidance Corporation Tax Module - expert practical corporate tax guidance, examples and template documents that demonstrate how to apply legislation in real-world business situations.
The Tolley+ Guidance Corporation Tax module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.
The module complements the Personal Tax and Corporate Tax modules and provides practical guidance and tips on compliance related issues including tax return completion and planning issues around managing taxable profits.
The advisory section concentrates on the typical transactions that advisers come across, including extracting value from the business and incentivising key staff.
The Corporation Tax module will guide you through dealing with HMRC investigations and how to handle the associated array of campaigns, task forces and initiatives.
Each topic has detailed guidance and extensive links to the statute, case law, HMRC manuals and other source materials. Stay up-to-date with the latest developments through the tailored news and analysis feed.
Topics We Cover
Acquiring and disposing of property Advising on corporate debt Advising on international tax issues Dealing with tax accounting and audits Enquiries, penalties and appeals Funding and expanding the business Incentivising staff Maximising corporation tax reliefs Preparing the corporation tax return Reorganising a company or group Risk management and governance Running a property business Selling or exiting the business Tax administration for companies Tax planning for companies Topical issues
Tax Areas
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.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Corporation Tax News
HMRC have launched a new tool to confirm that loans that participators have been repaid in full....
07 April 2026 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors....
HMRC has published an online calculator for the hybrid rate of writing down allowances for plant and machinery which applies for chargeable periods...
30 March 2026 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors....
SI 2026/352: These Regulations amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022, SI 2022/770 to make...
Popular Articles
Foreign exchange issues
Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)
Repairs and renewals
Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the
Self assessment ― estimates and provisional figures
Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter
