Corporation Tax

28 May 2026

Changes to the taxation of UK-resident companies who conduct part of their business through foreign permanent establishments
The taxation of companies who conduct part of their business through foreign permanent establishments. HMRC have issued a policy paper that includes a description of the measure, relevant background, information on the policy rationale and an overview of proposed revisions

21 May 2026

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

18 May 2026

Capital gains tax reliefs
The capital gains tax reliefs of current, previous and future tax years

05 May 2026

Company statistics - January to March 2026
Statistics on companies, including the number of incorporations, dissolutions and, the total number of companies registered with Companies House

17 April 2026

2026/27 Profit Extraction for shareholding directors (Part 2)
Tax efficient profit extraction “rules of thumb” for basic, higher and additional rate taxpaying shareholding directors

15 April 2026

2026/27 Profit Extraction for shareholding directors (Part 1)
Consider salary first when thinking about profit extraction strategy

08 April 2026

Annual Tax on Enveloped Dwellings (ATED)
2026/27 charges for the annual tax on enveloped dwellings and the latest statistics

01 April 2026

Reporting company payments to participators - modernising the reporting framework
Proposals to introduce new requirements to report transactions between close companies and their participators to HMRC

23 March 2026

Collective investments - a quick guide
The main features of the three types of collective investment scheme

19 March 2026

Companies House security issue
A security flaw on the UK’s official corporate register, which potentially left the confidential details of more than five million companies at risk, with members of the public able to view and amend items including director names and addresses and potentially upload fraudulent accounts

12 March 2026

The taxation of close-investment holding companies
The special tax rules applying to these companies

12 March 2026

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

10 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

03 March 2026

Capital redemption policies - chargeable events
Chargeable events for capital redemption policies

03 March 2026

Close companies - key definitions and overview
The main terms used in connection with close companies

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)

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

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

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

01 December 2025

Controlled foreign companies
The rules and exemptions surrounding controlled foreign companies