Corporate

28 August 2025

Company statistics
Statistics on the number of company insolvencies and useful guidance from HMRC on setting up a company

05 August 2025

Company statistics
Statistics on companies, including the number of incorporations, dissolutions, the total number of companies registered with Companies House. Also, statistics on the number of company insolvencies and useful guidance from HMRC on setting up a company

28 July 2025

Charities in Scotland
Charity law in Scotland, which is different from charity law in the rest of the UK

28 July 2025

Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities

25 July 2025

Taxation of charities
Tax relief for income and gains of a charity

25 July 2025

Charity investments
Rules for investment of charity funds including providing investment advice

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

24 July 2025

Charity fundamentals
Setting up and running a charity - rules and legislation

01 July 2025

Employee Share Scheme statistics
HMRC�s latest statistics on the tax-advantaged Employee Share Schemes

30 June 2025

Companies House annual statistics
Statistics on companies, including the number of incorporations, dissolutions, the total number of companies registered with Companies House

24 June 2025

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

21 May 2025

Capital gains tax reliefs
The capital gains tax reliefs of current, previous and future tax years

29 April 2025

Automatic enrolment - what you need to know
Basic employer duties, requirements for qualifying schemes and the automatic enrolment process

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