Corporation Tax

09 March 2026

Changes to the treatment of unrelieved surplus Advance Corporation Tax
Advance Corporation Tax reform

06 March 2026

Assessment and collection of corporation tax
How corporation tax is assessed and collected

04 March 2026

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

25 February 2026

Companies House changes - closure of the service to file company accounts and tax return
Companies House filing requirements

19 February 2026

Unit Trusts for companies
The tax considerations for companies when they invest into Unit Trusts

18 February 2026

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)

18 February 2026

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

12 February 2026

The best means of owning company-occupied commercial premises
The advantages and disadvantages of a company�s own commercial premises being bought by the company, its directors or a SSAS/SIPP

30 January 2026

Company statistics - October to December 2025
Statistics on companies, including the number of incorporations, dissolutions and, the total number of companies registered with Companies House

29 January 2026

A reminder of how corporation tax works, recent changes and planning opportunities
Rates and allowances for corporation tax, how corporation tax works for all levels of profit, how marginal relief works, and opportunities to secure 26.5% relief

29 January 2026

Companies House changes deferred
Companies House filing requirements

28 January 2026

Dividend payments by a company
The implications for a company when paying a dividend

06 January 2026

New tax relief taking effect 1 January 2026
New first-year capital allowance, which takes effect from Thursday 1 January

29 December 2025

HMRC reduces late payment and repayment interest rates from 9 January 2026
HMRC�s changes to payment and repayment interest rates, following the latest reduction in the base rate recently announced by the Bank of England

04 December 2025

Annual Tax on Enveloped Dwellings (ATED)
2026/27 charges for the annual tax on enveloped dwellings and changes announced in the 2025 Autumn Budget

04 December 2025

Transfer a business out of a company
What company owners need to do to disincorporate a company

02 December 2025

Autumn Budget 2025 consequences - the increase in dividend tax rates
The consequences for the incorporation decision of the increase in dividend tax rates

20 November 2025

October 2025 company statistics
Statistics on the number of company insolvencies and useful guidance from HMRC on setting up a company

10 November 2025

Companies House fee changes from February 2026, plus forthcoming identity checks
Companies House Fees. From February 2026, Companies House will introduce a range of fee change. Also, new identity verification checks will be required for Companies House from 18 November 2025

05 November 2025

Capital allowances relevant to the financial services industry - an introduction
The basis of capital allowances relevant to the financial services industry

20 October 2025

Research & Development tax credits
The number of first time applicants for Small and Medium-Sized Enterprises (SME) Research and Development (R&D) tax relief dropped by 45% in just one year, reinforcing concerns that efforts to tackle fraud may be discouraging genuine claimants

02 October 2025

Tax implications for corporate investment
Considerations to take into account when investing corporate funds

01 October 2025

Company owned policies
The tax treatment of company owned policies

30 September 2025

The taxation of interest received by companies
The main taxation provisions applying to interest received by UK companies

26 September 2025

Latest statistics show an increase in corporation tax receipts
Recent corporation tax statistics published by HMRC, which show corporation tax receipts increased by 4% in the financial year ending 31 March 2025

25 September 2025

Tax planning with capital allowances and pensions
The use of capital allowances alongside registered pension schemes (including occupational pensions)