Corporation Tax Guidance

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Corporation tax compliance

Our tax professionals have worked hard to deliver documentation on corporation tax compliance in order that you can provide the most recent and relevant advice.
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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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28 Jun 2019

Requirement of the qualifying company conditionsOne of the requirements of the qualifying company conditions set out in CTA 2010, s 357B is that the company must hold a...

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28 Jun 2019

IntroductionCompanies may experience variations in business profits and market interest rates. Changes in capital structure that impact the level of debt on the balance...

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28 Jun 2019

This guidance note summaries anti-avoidance rules that prevent a company from buying another company in order to use its capital losses. The rules, which were amended by...

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28 Jun 2019

Companies are in the same capital gains group when one company owns at least 75% of the ordinary shares of another company, or when two companies are 75% owned by the...

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28 Jun 2019

OverviewTaxation of television production companiesTelevision production companies are not taxed in the same way as other trading companies. The activities relating to...

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28 Jun 2019

OverviewLegal and professional fees often make up a significant proportion of the expenditure of a business. They require detailed analysis for the purpose of preparing...

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_img9
Corporation Tax

Requirement of the qualifying company conditionsOne of the requirements of the qualifying company conditions set out in CTA 2010, s 357B is that the company must hold a...

Corporation_tax_img6
Corporation Tax

IntroductionCompanies may experience variations in business profits and market interest rates. Changes in capital structure that impact the level of debt on the balance...

Corporation_tax_img5
Corporation Tax

This guidance note summaries anti-avoidance rules that prevent a company from buying another company in order to use its capital losses. The rules, which were amended by...

Corporation_tax_img2
Corporation Tax

Companies are in the same capital gains group when one company owns at least 75% of the ordinary shares of another company, or when two companies are 75% owned by the...

Corporation_tax_img6
Corporation Tax

OverviewTaxation of television production companiesTelevision production companies are not taxed in the same way as other trading companies. The activities relating to...

Corporation_tax_img7
Corporation Tax

OverviewLegal and professional fees often make up a significant proportion of the expenditure of a business. They require detailed analysis for the purpose of preparing...