Corporation Tax Guidance

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Latest Guidance
Corporation_tax_img5
28 Jun 2019

Tax reliefs under the enterprise investment scheme (EIS) can be summarised as follows:•income tax relief for the investor of up to 30% of the amount invested•disposals of...

Corporation_tax_img7
28 Jun 2019

This guidance note provides an overview of the tax implications to consider when loans are made to companies by their shareholders and provides links to other guidance...

Corporation_tax_img10
28 Jun 2019

IntroductionThe application of the restricted securities legislation is complex. This guidance note summarises the key tax implications and looks at some of the practical...

Corporation_tax_img6
28 Jun 2019

There are many different government sources of finance for SMEs in the UK. These may be suitable for companies seeking lower levels of finance than is generally provided...

Corporation_tax_img9
28 Jun 2019

Insertion of corporate partners, usually as members of a limited liability partnership (LLP), has become increasingly popular in recent years. This type of planning was...

Corporation_tax_img6
28 Jun 2019

The enterprise investment scheme (EIS) is a scheme that encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

Corporation_tax_img2
28 Jun 2019

Summary and backgroundSave as you earn (SAYE) schemes are savings-related share option schemes which provide directors and employees with the option to buy a specific...

Corporation_tax_img3
28 Jun 2019

This guidance note is intended to cover the main strategies that a group of companies should consider in advance of the year end. The strategies outlined are aimed at...

Corporation_tax_img6
28 Jun 2019

How to raise sufficient finance to commence and continue operating is one of the most important considerations for most types of business.There are some fairly obvious...

Corporation_tax_img5
28 Jun 2019

The enterprise investment scheme (EIS) offers substantial tax incentives to investors in companies which qualify.In summary, tax reliefs under EIS are as follows:•income...

Latest Guidance
Corporation_tax_img5
Corporation Tax

Tax reliefs under the enterprise investment scheme (EIS) can be summarised as follows:•income tax relief for the investor of up to 30% of the amount invested•disposals of...

Corporation_tax_img7
Corporation Tax

This guidance note provides an overview of the tax implications to consider when loans are made to companies by their shareholders and provides links to other guidance...

Corporation_tax_img10
Corporation Tax

IntroductionThe application of the restricted securities legislation is complex. This guidance note summarises the key tax implications and looks at some of the practical...

Corporation_tax_img6
Corporation Tax

There are many different government sources of finance for SMEs in the UK. These may be suitable for companies seeking lower levels of finance than is generally provided...

Corporation_tax_img9
Corporation Tax

Insertion of corporate partners, usually as members of a limited liability partnership (LLP), has become increasingly popular in recent years. This type of planning was...

Corporation_tax_img6
Corporation Tax

The enterprise investment scheme (EIS) is a scheme that encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

Corporation_tax_img2
Corporation Tax

Summary and backgroundSave as you earn (SAYE) schemes are savings-related share option schemes which provide directors and employees with the option to buy a specific...

Corporation_tax_img3
Corporation Tax

This guidance note is intended to cover the main strategies that a group of companies should consider in advance of the year end. The strategies outlined are aimed at...

Corporation_tax_img6
Corporation Tax

How to raise sufficient finance to commence and continue operating is one of the most important considerations for most types of business.There are some fairly obvious...

Corporation_tax_img5
Corporation Tax

The enterprise investment scheme (EIS) offers substantial tax incentives to investors in companies which qualify.In summary, tax reliefs under EIS are as follows:•income...