Non-resident company liability to Corporation Tax20190604230000

Non-resident company liability to Corporation Tax

June 4, 2019
Under the current rules non-resident companies with a trading business in the UK are liable to pay UK Corporation Tax on their profits made through a ...
Company Unique Taxpayer References20190528230000

Company Unique Taxpayer References

May 28, 2019
The Company Unique Taxpayer References (UTR) is the primary identifier for the company and should be used whenever HMRC is contacted and when tax retu...
Pre-trading expenses for a rental business20190520230000

Pre-trading expenses for a rental business

May 20, 2019
There are special rules for the pre-trading expenses of a rental business. If the expenses were in relation to a letting, then a deduction may be allo...
Companies eligible for Group Relief20190520230000

Companies eligible for Group Relief

May 20, 2019
Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies that are eligible for Group Relief can transfer...
Dealing with property income losses20190423230000

Dealing with property income losses

April 23, 2019
Where a property business makes a loss, the loss can usually be carried forward and set against future rental business profits. HMRC’s guidance...
Corporation Tax for non-resident companies20190423230000

Corporation Tax for non-resident companies

April 23, 2019
Non-resident companies with a trading business in the UK are liable to pay UK Corporation Tax on their profits made through a permanent establishment/...
Capital expenditure for property businesses20190411040000

Capital expenditure for property businesses

April 11, 2019
There are different rules which apply to different types of capital expenditure for a property business. One of the main areas to consider in deciding...
Corporation Tax loss relief for losses carried forward20190410040000

Corporation Tax loss relief for losses carried forward

April 10, 2019
Corporation Tax relief may be available where your company or organisation makes a trading loss. The loss may be used to claim relief from Corporation...
Directors’ loans – tax consequences for your company20181115040000

Directors’ loans – tax consequences for your company

November 15, 2018
There are tax consequences for both companies and directors relating to the issue of director’s loans. We will examine below some of the implications ...
Corporation Tax computations20180814040000

Corporation Tax computations

August 14, 2018
The Office of Tax Simplification (OTS) provides independent advice to the government on simplifying the UK tax system, with the object of reducing com...
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