Corporation Tax Guidance

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.
Latest Guidance
2 Aug 2021
Weekly tax highlights ― 2 August 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 2 August 2021...

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2 Aug 2021
Weekly tax highlights ― 26 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 26 July 2021...

2 Aug 2021
Weekly case highlights ― 2 August 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 2 August 2021...

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2 Aug 2021
Weekly case highlights ― 26 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 26 July 2021...

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26 Jul 2021
Weekly tax highlights ― 19 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 19 July 2021...

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26 Jul 2021
Weekly case highlights ― 19 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 19 July 2021...

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21 Jul 2021
Legislation Day 2021 summary

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Legislation Day 2021 summary...

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19 Jul 2021
Weekly tax highlights ― 12 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 12 July 2021...

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19 Jul 2021
Weekly case highlights ― 12 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 12 July 2021...

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19 Jul 2021
Tax Day 2021 summary

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Tax Day 2021 summary...

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Popular documents
LEXISNEXIS

Transactions in securities and the Phoenix TAAR on a company sale or winding-up

The transactions in securities (TiS) legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to obtain a beneficial capital gains tax (CGT) rate, ie avoid income tax, on specified transactions.The targeted anti-avoidance

LEXISNEXIS

Exemption ― overview ― items that are exempt from VAT

List of supplies that are exempt from VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9.It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets

LEXISNEXIS

Bare trusts ― income tax and CGT

This guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax liability falls on the trustees

LEXISNEXIS

Current year relief and carry back losses

Current year relief and carry back lossesCurrent year relief for trading lossesTrading losses can be offset against total profits of the same period. Total profits covers, for example, chargeable gains or non-exempt dividends.The maximum claim for relief is the lower of the available loss or the