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
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24 Nov 2020
Weekly tax highlights ― 22 October 2020

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 22 October 2020...

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23 Nov 2020
Brexit and the implementation period ― impact for UK companies

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Brexit and the implementation period ― impact for...

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23 Nov 2020
Coronavirus (COVID-19) and Corporate Tax ― overview

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Coronavirus (COVID-19) and Corporate Tax ―...

Coronavirus (COVID-19)
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23 Nov 2020
Insolvency and coronavirus (COVID-19)

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Insolvency and coronavirus (COVID-19)...

Coronavirus (COVID-19)
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23 Nov 2020
Company residence and coronavirus (COVID-19)

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Company residence and coronavirus (COVID-19)...

Coronavirus (COVID-19)
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23 Nov 2020
Chancellor’s Summer Statement 2020

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Chancellor’s Summer Statement 2020...

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23 Nov 2020
Struggling businesses ― how to ease cash flow

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Struggling businesses ― how to ease cash...

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23 Nov 2020
Tolley tax case tracker

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Tolley tax case tracker...

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23 Nov 2020
Weekly case highlights ― 23 November 2020

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 23 November...

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23 Nov 2020
Weekly case highlights ― 16 November 2020

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 16 November...

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Popular documents
LEXISNEXIS

Substantial shareholding exemption: overview

The substantial shareholding exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. Conversely, if losses are generated by the disposal and the SSE conditions are

LEXISNEXIS

Chargeable lifetime transfers

This guidance note explains how to calculate the amount of tax that arises under the lifetime charge. In general terms the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime. See the Chargeable transfers and Occasions of

LEXISNEXIS

QIPs ― when do they apply?

This guidance note provides details of quarterly instalment payments (QIPs) for corporation tax purposes and which companies need to pay their tax liabilities in this manner.Generally, corporation tax is payable nine months and one day after the end of the relevant accounting period. However, large

LEXISNEXIS

Employee benefit trusts

Employee benefit trusts (EBTs) are commonly used to support employees’ share schemes and to provide other benefits to employees in the form of pensions and bonuses.Their use has been significantly affected by the introduction of the disguised remuneration rules. Although the statutory exclusions