Corporation Tax Guidance

Corporation Tax Guidance

About

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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12 Apr 2021
Weekly tax highlights ― 12 April 2021

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

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12 Apr 2021
Weekly tax highlights ― 6 April 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 6 April 2021...

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12 Apr 2021
Weekly case highlights ― 12 April 2021

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

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12 Apr 2021
Weekly case highlights ― 6 April 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 6 April 2021...

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9 Apr 2021
Non-resident SDLT surcharge for residential property ― 1 April 2021 onwards

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Non-resident SDLT surcharge for residential...

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7 Apr 2021
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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6 Apr 2021
Weekly case highlights ― 29 March 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 29 March 2021...

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6 Apr 2021
Weekly tax highlights ― 29 March 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 29 March 2021...

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31 Mar 2021
Other coronavirus (COVID-19) support payments

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Other coronavirus (COVID-19) support...

Budget 2021
Coronavirus (COVID-19)
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29 Mar 2021
Weekly tax highlights ― 22 March 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 22 March 2021...

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Popular documents
LEXISNEXIS

Non-taxable benefits

The basic rule is that all benefits provided to an employee by reason of their employment are taxable unless there is a specific exemption or other rule that means they are not chargeable to tax.ExemptionsThe main exemptions for employee benefits are in ITEPA 2003, ss 227–326B (Pt 4).Below is an

LEXISNEXIS

Corporate interest restriction ― overview

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 £2 million. The actual mechanics of the CIR calculation are highly complex (the legislation is over 150 pages long) and are

LEXISNEXIS

Use of home as office

Many people work from home either on an informal or a full-time basis. These people can be employed or self-employed, and their employment status affects the expenses they can claim as a deduction from their earnings.When dealing with someone working from home, it is important to remind him that

LEXISNEXIS

VAT registration ― changing business details

This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the change.Changes to name and / or addressIf a business changes its name and / or its address then it is required to notify HMRC of the