Owner-Managed Businesses Guidance

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Small companies

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Latest Guidance
OMB_tax_img9
8 Aug 2019

The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules broadly follow the...

OMB_tax_img2
8 Aug 2019

Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable debits in the period...

OMB_tax_img2
8 Aug 2019

There have been several changes to the deductibility of debits in relation to goodwill and other customer-related assets since the corporate intangible regime was...

OMB_tax_img4
8 Aug 2019

Tax treatment of intangiblesThe basic rule is that the tax treatment of qualifying intangible fixed assets acquired or created on or after 1 April 2002 broadly follows...

OMB_tax_img3
8 Aug 2019

This guidance note considers the definitions of an ‘intangible fixed asset’ (IFA) for the purpose of the corporate intangibles regime.Definition of an IFAIFAs are assets...

OMB_tax_img2
8 Aug 2019

For companies, the taxation of intangible fixed assets acquired or created after 1 April 2002 is governed by CTA 2009, ss 711–906. The corporate tax treatment essentially...

OMB_tax_img7
28 Jun 2019

The aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part...

OMB_tax_img
28 Jun 2019

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

OMB_tax_img5
28 Jun 2019

The taxation of corporate debt in the UK is complex. There are several different sets of rules governing the amount and timing of tax deductions available for interest...

OMB_tax_img8
28 Jun 2019

The Seed enterprise investment scheme (SEIS), like the Enterprise investment scheme (EIS), is designed to encourage individuals to invest money in shares issued by...

Latest Guidance
OMB_tax_img9
Owner Managed Business

The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules broadly follow the...

OMB_tax_img2
Owner Managed Business

Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable debits in the period...

OMB_tax_img2
Owner Managed Business

There have been several changes to the deductibility of debits in relation to goodwill and other customer-related assets since the corporate intangible regime was...

OMB_tax_img4
Owner Managed Business

Tax treatment of intangiblesThe basic rule is that the tax treatment of qualifying intangible fixed assets acquired or created on or after 1 April 2002 broadly follows...

OMB_tax_img3
Owner Managed Business

This guidance note considers the definitions of an ‘intangible fixed asset’ (IFA) for the purpose of the corporate intangibles regime.Definition of an IFAIFAs are assets...

OMB_tax_img2
Owner Managed Business

For companies, the taxation of intangible fixed assets acquired or created after 1 April 2002 is governed by CTA 2009, ss 711–906. The corporate tax treatment essentially...

OMB_tax_img7
Owner Managed Business

The aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part...

OMB_tax_img
Owner Managed Business

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

OMB_tax_img5
Owner Managed Business

The taxation of corporate debt in the UK is complex. There are several different sets of rules governing the amount and timing of tax deductions available for interest...

OMB_tax_img8
Owner Managed Business

The Seed enterprise investment scheme (SEIS), like the Enterprise investment scheme (EIS), is designed to encourage individuals to invest money in shares issued by...