Corporation Tax Guidance

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Latest Guidance
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...

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...

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...

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...

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...

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...

Corporation_tax_img9
28 Jun 2019

SummaryThe enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial...

Corporation_tax_img5
28 Jun 2019

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

Corporation_tax_img6
28 Jun 2019

IntroductionThis guidance note considers various aspects of year-end tax planning for large companies or groups. It is recommended that it is read in...

Corporation_tax_img2
28 Jun 2019

SummaryOptions issued under a CSOP provide employees with a right to acquire shares at a set point in the future for their market value as of the date...

Latest Guidance
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_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_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_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...

Corporation_tax_img9
Corporation Tax

SummaryThe enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet...

Corporation_tax_img5
Corporation Tax

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

Corporation_tax_img6
Corporation Tax

IntroductionThis guidance note considers various aspects of year-end tax planning for large companies or groups. It is recommended that it is read in conjunction with the...

Corporation_tax_img2
Corporation Tax

SummaryOptions issued under a CSOP provide employees with a right to acquire shares at a set point in the future for their market value as of the date of grant of the...