Accounting periods for Corporation Tax
Companies often have to contend with having two different company accounting periods. This is because there are different rules for Companies House
Companies often have to contend with having two different company accounting periods. This is because there are different rules for Companies House
HMRC can be called by phone on 0300 200 3410 for help with general Corporation Tax enquiries. You will need your 10-digit Unique Tax Reference (UTR)
The Structures and Buildings Allowances (SBA) allows for tax relief on qualifying capital expenditure on new non-residential structures and buildings.
If a company has stopped trading and has no other income, then the company is usually classed as dormant for Corporation Tax purposes.
A company is
The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry.
A new consultation has been published by the UK government seeking views for how a worldwide 15% minimum Corporation Tax should be enforced
The rules for the Corporation Tax treatment of carried forward losses changed from 1 April 2017. The changes increased flexibility to set off carried
Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies that are eligible for group relief can transfer
Film tax relief (FTR) can increase the amount of expenditure that is allowable as a deduction for tax purposes or, if a company makes a loss, can be
Any assets or rights (but not liabilities) remaining in a company at the date of dissolution will pass to the Crown as ownerless property. This