Changes to Structures and Buildings Allowance
The new structures and buildings allowance (SBA) allows for tax relief on qualifying capital expenditure on new non-residential structures and…
Advice on Corporation Tax responsibilities, reliefs, deadlines and tax-efficient planning for limited companies.
The new structures and buildings allowance (SBA) allows for tax relief on qualifying capital expenditure on new non-residential structures and…
There are two schemes for claiming relief for R&D expenditure. The schemes are known as the Small or Medium-sized Enterprise…
Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can…
The dividend allowance, which was originally introduced from 6 April 2016, was cut from £5,000 a year to £2,000 from…
One of the Autumn Budget 2018 measures was the introduction of a new structures and buildings allowance (SBA). The SBA…
A tax credit for certain qualifying expenditure incurred by a qualifying company on R&D activities is provided for under section…
Under Section 1085 of the Taxes Consolidation Act, 1997 claims to a number of reliefs are restricted where tax returns…
Under the current rules non-resident companies with a trading business in the UK are liable to pay UK Corporation Tax…
The Company Unique Taxpayer References (UTR) is the primary identifier for the company and should be used whenever HMRC is…
Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies that are eligible for…
A Close Company is broadly defined as a company that is controlled by: five or fewer participators or any number…
For personal and family companies it can be beneficial to extract some profits in the form of a salary. Where…
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