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Close Companies


27 August 2026
Written off or released director's loans - a recent tax case won by HMRC
Director’s loans, and the closure of a potential tax loophole

24 August 2026
Company insolvencies and useful guidance from HMRC on setting up a company
Company insolvencies and the latest statistics on the number of insolvencies

14 August 2026
Close companies and IHT
Inheritance tax and close companies

13 August 2026
Loans to (participators) shareholders
The special tax provisions applying where a loan to a participator in a close company is made by the company

06 August 2026
Company statistics - April to June 2026
Statistics on companies, including the number of incorporations, dissolutions and, the total number of companies registered with Companies House

24 June 2026
Business insolvency demography - latest HMRC insight
Statistics and insight on company insolvencies


01 April 2026
Reporting company payments to participators - modernising the reporting framework
Proposals to introduce new requirements to report transactions between close companies and their participators to HMRC

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