Corporate

15 April 2025

FCA update on PISCES and pre-application support
HMRC’s policy paper on the tax implications for companies and employees in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025

31 March 2025

Annual Tax on Enveloped Dwellings (ATED) - latest statistics
HMRC’s overview of ATED statistics, covering receipts, reliefs, and geographic breakdowns

25 March 2025

Company owned policies
The tax treatment of company owned policies

22 January 2025

Latest company statistics
Statistics on the number of company insolvencies. Also, useful guidance from HMRC on setting up a company

19 December 2024

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments

19 December 2024

Latest company statistics
Statistics on the number of company insolvencies. Also, useful guidance from HMRC on setting up a company

02 December 2024

Business relief
Conditions for business relief

28 November 2024

Recent changes announced that have an impact on shares schemes and other Employment Related Securities
HMRC’s latest Employment Related Securities bulletin

20 November 2024

Latest company statistics
Statistics on the number of company insolvencies. Also, useful guidance from HMRC on setting up a company

14 November 2024

Changes to Share Incentive Plans (SIPs)
Employment related securities changes affecting SIPs, which are consequential to the Neonatal Care (Leave and Pay) Act

14 November 2024

HMRC reduces late payment and repayment interest rates
HMRC’s changes to payment and repayment interest rates, following the latest reduction in the base rate recently announced by the Bank of England

13 November 2024

Annual Tax on Enveloped Dwellings (ATED)
2025/26 charges for the annual tax on enveloped dwellings and changes announced in the 2024 Autumn Budget