Corporation Tax

22 April 2025

Companies House starts to verify identities
Identity verification for company directors and people of significant control. The voluntary period for identity verification is now open

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

03 April 2025

Advance tax certainty for major projects and Research and Development - new consultations
New consultations on advance tax certainty for major projects and Research and Development tax relief advance clearances

03 April 2025

Tax implications re employees trading their shares on PISCES
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

HMRC late payment interest rates increase from 6 April 2025
HMRC’s changes to payment interest rates

31 March 2025

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

26 March 2025

Creative industries tax reliefs - new HMRC guidance
Changes to tax reliefs for theatres, orchestras and museum and gallery exhibitions; changes to the claims process for the creative industries tax reliefs; and launch of enhanced audio-visual expenditure credit for visual effects costs and independent films

25 March 2025

Company owned policies
The tax treatment of company owned policies

25 March 2025

Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)

25 March 2025

Changes to company size thresholds
The forthcoming changes to company size thresholds, and the impacts on corporate investment and on IR35

24 March 2025

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

14 March 2025

Tackling phoenixism - HM Treasury update
The Government’s future work to tackle phoenixism and a reward scheme for informants

13 March 2025

Closure of HMRC service to file company accounts and tax returns
What companies will need to do to prepare for the closure of the online service to file their accounts and company tax return

11 March 2025

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

24 February 2025

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

10 February 2025

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

07 February 2025

HMRC urges companies against involvement in corporation tax avoidance scheme
HMRC warning regarding involvement with “The “Partnership Model” scheme

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

27 November 2024

Family investment companies (FICs)
Corporate investment by SMEs and FICs as a trust alternative in IHT planning and as a potentially tax effective home for investment

20 November 2024

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

15 November 2024

Changes to the National Insurance contributions (NICs) and the Employment Allowance from 6 April 2025
The decrease in the the NICs Secondary Threshold, consequences for the incorporation decision of the increase in employer NICs

14 November 2024

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

08 November 2024

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

07 November 2024

Sole trade/partnership versus limited company - Autumn Budget 2024 consequences of the increase in employer NICs
The consequences for the incorporation decision of the increase in employer NICs

07 November 2024

An anti-avoidance measure for close company shareholders
An amendment to the loans to participators legislation