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
On 3 February 2026, the Tribunal Procedure Committee (TPC) published the outcome to the consultation on changing the procedure rules on the provision...
The Finance Bill has passed Committee Stage and has been reprinted, incorporating all Government amendments. The Bill will next be scheduled to be...
The Chartered Institute of Taxation (CIOT) have produced Finance Bill 2026 briefings on: anti-avoidance rules for share exchanges etc, chargeable...
On 2 February 2026, the OECD published the 2026 edition of the Manual on Effective Mutual Agreement Procedures (MEMAP)....
2 February 2026 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
Popular Articles
FRS 102 ― tax presentation and disclosures
FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in
Temporary differences
Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a
Bare trusts ― income tax and CGT
Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax
