The new regime for corporation tax losses
6th April 2018 | Posted in Articles, Corporation Tax, Featured Articles by Tom Minnikin
Happy New Tax Year to everyone! We start the first tax bite of 2018/19 on a positive note, with a look…
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The new improved Substantial Shareholdings Exemption
12th January 2018 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Forbes Dawson
The Substantial Shareholdings Exemption (‘SSE’) was introduced in 2002 as part of the government’s drive to make the UK a better…
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Consider ten year tax spreading when accounting treatment changes
8th November 2017 | Posted in Articles, Corporation Tax, Featured Articles by Tom Minnikin
The issue For periods commencing on or after 1 January 2015 UK medium and large companies were not permitted to prepare…
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Capital allowances on websites
16th October 2017 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Tom Minnikin
The issue Website costs can be significant and are often capitalised in a company’s accounts. Traditionally HMRC has viewed such capital…
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Time running out for disincorporation relief
26th May 2017 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Forbes Dawson
The issue Some people have mentioned that time is running out for applying disincorporation relief, and they are right. However, if…
Read moreCompany trading losses can be offset against goodwill gains
17th February 2017 | Posted in Articles, Business Tax, Corporation Tax by Tom Minnikin
The issue Trading losses can only be carried forward against profits of the same trade. This means that brought forward losses…
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Remember that some intangibles still get amortisation tax relief
16th November 2016 | Posted in Articles, Business Tax, Corporation Tax by Andrew Marr
The issue It was quite a surprise when amortisation relief was stopped for all purchased goodwill from 8 July 2015 (which…
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Corporation tax deductions for pensions are not restricted to limits
28th October 2016 | Posted in Articles, Business Tax, Corporation Tax, Employment Tax by Andrew Marr
The issue A limited company is able to make larger pension contributions than the director’s contribution allowance of £40K per year….
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Buyers beware of an old stamp duty trap
25th October 2016 | Posted in Articles, Business Tax, Corporation Tax by Andrew Marr
Consider the substantial increase in the stamp duty payable between these two similar situations. On 5 May 2016, Large Company Plc…
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UK rejects EU plans combatting multinational tax avoidance
15th July 2016 | Posted in Articles, Corporation Tax, International Tax by Andrew Marr
Currently it seems likely that Britain will not ‘play ball’ in introducing common anti-avoidance tax rules with the rest of Europe….
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