Corporation Tax

11 April 2024

Corporation tax changes
Rates and allowances for corporation tax from 1 April 2024

05 April 2024

Corporate property ownership - ATED receipts increase for second year in a row
Annual statistics on receipts and liable declarations for Annual Tax on Enveloped Dwellings (ATED). The London boroughs of Westminster and Kensington and Chelsea continue to dominate for ATED receipts by location

28 March 2024

UK company size thresholds to increase
Deregulatory measures to simplify financial reporting for small to medium enterprises, including raising the company size thresholds

12 March 2024

Creative industries - changes to cultural and audio-visual tax reliefs
New, lower, permanent rates of relief for theatre, orchestra and museums and galleries exhibition tax reliefs. And changes regarding visual effects costs in film and high-end TV

04 March 2024

Changes to UK company law from 4 March 2024
The first set of changes to UK company law following the Economic Crime and Corporate Transparency Act becoming law in October 2023.

26 February 2024

Year End Tax planning - company taxation planning in 2024
Company taxation planning at the end of the accounting year

15 February 2024

Latest Companies House statistics
Statistics on companies, including the number of incorporations, dissolutions, and the total number of companies registered with Companies House. Also, how to find useful company information

06 February 2024

Controlled foreign companies
The rules and exemptions surrounding controlled foreign companies

29 January 2024

Tax treatment of software and website costs
Determining the correct tax treatment of digital expenses, such as software licences and developing and maintaining websites. Practical points to consider, as set out recently in a useful article by the Association of Taxation Technicians (ATT)

17 January 2024

New capital allowances - extended to certain partnerships
100% full expensing and the 50% first-year allowance (FYA), which HMRC has now confirmed will apply to partnerships with a corporate partner

11 January 2024

Company owned policies
The tax treatment of company owned policies

10 January 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

02 January 2024

Creative industries tax relief - a reminder of the new rules
Reforms to the creative industries� tax reliefs for film, high-end TV, animation, children�s TV and video games, which apply from 1 January 2024

30 November 2023

Creative industries tax relief - update on new rules
Reforms to the creative industries� tax reliefs for film, high-end TV, animation, children�s TV and video games

29 November 2023

Annual Tax on Enveloped Dwellings (ATED)
2023/24 charges for the annual tax on enveloped dwellings 2023/24 charges for the annual tax on enveloped dwellings

27 November 2023

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

23 November 2023

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

15 November 2023

30 October 2023

More reform for Companies House
The new Economic Crime and Corporate Transparency Act