Corporation Tax

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

31 October 2025

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

24 October 2025

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

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)

23 September 2025

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

02 September 2025

Understanding Corporation Tax Video
How corporation tax works for all levels of profit, how marginal relief works and opportunities to secure 26.5% relief

01 September 2025

Creative industries tax relief statistics and latest update on new rules
The creative industries� tax reliefs for film, high-end television, animation, children�s television, video games, theatre, orchestra, and museums and galleries exhibitions. Statistics on claims relating to the financial years up to 31 March 2024

28 August 2025

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

20 August 2025

Compulsory ID verification with Companies House
Mandatory identity verification for company directors and beneficial owners, which will begin on 18 November 2025. The new requirements are being introduced under the Economic Crime and Corporate Transparency Act 2023

11 August 2025

HMRC letters to corporation tax payers
Rates and allowances for corporation tax, associated companies and marginal rate relief

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

24 July 2025

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

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

26 June 2025

Written off or released director's loans - HMRC update
Loans to participators, and HMRC�s letters to individuals whose loans have been written off

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

23 June 2025

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

11 June 2025

Capital allowances - HMRC updates
HMRC�s updates on areas of uncertainty re capital allowances