Corporation Tax Guidance

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Corporation Tax

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.
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Latest Guidance
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15 Apr 2020

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the...

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15 Apr 2020

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this...

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14 Apr 2020

This guidance note provides an overview of the guidance published by HMRC on the corporate offences of failure to prevent the criminal facilitation of...

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13 Mar 2020

Assets bought on hire purchase (HP)If an asset (eg a machine) is acquired via an HP agreement, the company will simply pay for the asset over a period...

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13 Mar 2020

What can be carried forward under the CIR rules?Companies may experience variations in business profits and market interest rates. Changes in capital...

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13 Mar 2020

Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save...

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13 Mar 2020

This guidance note explains the general rules and provides an overview of the corporation tax implications of the disposal of company assets.Scope of...

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13 Mar 2020

NOTE: It was announced at Budget 2016 that the rate of corporation tax would be reduced to 17% from 1 April 2020 onwards; however, it was confirmed in...

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13 Mar 2020

Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the...

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13 Mar 2020

Overview of land remediation reliefCompanies that acquire contaminated or derelict land for the purposes of their trade or UK property business can...

Latest Guidance
Corporation_tax_img6
Corporation Tax

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the interest expense is over...

Corporation_tax_img8
Corporation Tax

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this implementation...

Corporation_tax_img6
Corporation Tax

This guidance note provides an overview of the guidance published by HMRC on the corporate offences of failure to prevent the criminal facilitation of tax evasion (often...

Corporation_tax_img2
Corporation Tax

Assets bought on hire purchase (HP)If an asset (eg a machine) is acquired via an HP agreement, the company will simply pay for the asset over a period of time, normally...

Corporation_tax_img6
Corporation Tax

What can be carried forward under the CIR rules?Companies may experience variations in business profits and market interest rates. Changes in capital structure that...

Corporation_tax_img
Corporation Tax

Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save in respect of...

Corporation_tax_img2
Corporation Tax

This guidance note explains the general rules and provides an overview of the corporation tax implications of the disposal of company assets.Scope of chargeWhen a company...

Corporation_tax_img2
Corporation Tax

NOTE: It was announced at Budget 2016 that the rate of corporation tax would be reduced to 17% from 1 April 2020 onwards; however, it was confirmed in the Spring Budget...

Corporation_tax_img3
Corporation Tax

Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the Residence of companies...

Corporation_tax_img9
Corporation Tax

Overview of land remediation reliefCompanies that acquire contaminated or derelict land for the purposes of their trade or UK property business can claim an enhanced...