Tax mysteries surrounding distributions from companies limited by guarantee
30th January 2026
Posted in Articles by Andrew Marr
Companies which are limited by guarantee do not have shareholders and instead have members who act as guarantors. These kinds of…
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What were the budget changes to company reconstructions all about?
28th November 2025
Posted in Articles by Andrew Marr
On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but they…
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Avoid earnouts when substantial shareholding exemption is available
19th September 2025
Posted in Articles by Andrew Marr
The substantial shareholding exemption (SSE) is a useful corporation tax relief which exempts corporate sellers from paying corporation tax on the…
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How the new merged R&D scheme can lead to late payment charges
12th September 2025
Posted in Articles, Corporation Tax by Tom Stockton
By now, most companies are aware of the new merged R&D scheme (for more information on this see our previous tax…
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What’s going on with the Winter Fuel Payments?
20th June 2025
Posted in Articles by Michael Hodgson
The Government recently announced a U turn on its controversial plans to scrap Winter Fuel Payments (WFP). This benefit provides individuals…
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Why the new associated companies regime could lead to more companies paying quarterly instalments
23rd May 2025
Posted in Articles by Tom Stockton
For accounting periods beginning on or after 1 April 2023, HMRC introduced new associated companies rules. Prior to this date, companies…
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Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025
Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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The end is nigh for furnished holiday lets!
14th March 2025
Posted in Articles by Andrew Marr
This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals and…
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Strike off while the iron is hot!
25th October 2024
Posted in Articles by Tom Minnikin
Prior to 1 March 2012 it was possible to withdraw reserves from a solvent company that had ceased trading prior to…
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What is ‘acceptable’ tax planning for property rich company disposals?
18th October 2024
Posted in Articles by Andrew Marr
Before 6 April 2019 non-UK resident individuals and companies could generally sell UK companies without having to worry about UK tax…
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