Treaties can help offshore companies pay tax at less than 25%
13th September 2024
Posted in Articles by Andrew Marr
From 1 April 2023 the headline rate of UK corporation tax increased from 19% to 25%. However, companies with low profit…
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Maximise your R&D relief claim by changing the year end
9th September 2024
Posted in Articles, R&D by Michael Hodgson
R&D tax relief rules have seen numerous alterations and changes in recent years. Examples of some of the recent changes to…
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Double trouble when winding down unwanted offshore property structures
5th April 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…
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Full Expensing vs The Annual Investment Allowance – Battle of the allowances
8th March 2024
Posted in Articles, Capital Allowances, Corporation Tax by Adam Sutton
Many companies will be starting to think about ‘full expensing’, which was temporarily introduced at the 2023 Spring Budget and made…
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Maximise rate at which corporate losses are relieved
13th October 2023
Posted in Articles, Corporation Tax by Andrew Marr
From 1 April 2023 the main rate of corporation tax increased from 19% to 25%. Before this date, all companies paid…
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Don’t miss planning opportunities before corporation tax hike
25th March 2022
Posted in Articles, Corporation Tax by Andrew Marr
The issue From 1 April 2023 the headline rate of corporation tax will increase from 19% to 25%. The precise rules…
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Where are we with dividend stripping?
24th February 2022
Posted in Articles, Capital Gains Tax, Corporation Tax by Andrew Marr
The issue Broadly, dividend stripping is the practice of paying dividends out of a company to decrease (or ‘strip out’) value…
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What exactly is a distribution?
11th February 2022
Posted in Articles by Andrew Marr
The issue Company distributions are subject to income tax. They have special rates and from 6 April 2022 these rates will…
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Gift assets rather than cash to charity
10th December 2021
Posted in Articles, Corporation Tax by Andrew Marr
The issue With Christmas fast approaching, I thought we would consider the issue of tax-efficient giving to charities. There are reliefs…
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The great corporation tax hike and losses
19th November 2021
Posted in Articles, Corporation Tax by Andrew Marr
The issue Currently all companies pay corporation tax at 19%, irrespective of their profits. From 1 April 2023 this will increase…
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