The new structures and buildings allowance (SBA) allows for tax relief on qualifying capital expenditure on new non-residential structures and buildings. The relief applies to... Continue reading
5 Strand Court, Bath Road, Cheltenham, GL53 7LW --- ESTABLISHED 2012 USING ONLY HMRC RECOGNISED PAYROLL SOFTWARE
Category: Corporation Tax
There are two schemes for claiming relief for R&D expenditure. The schemes are known as the Small or Medium-sized Enterprise (SME) Scheme for smaller companies,... Continue reading
A nominee director is someone who acts as a non-executive director on the board of a company. This person is normally appointed to act on... Continue reading
Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can be used by offsetting the... Continue reading
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... Continue reading
The Company Unique Taxpayer References (UTR) is the primary identifier for the company and should be used whenever HMRC is contacted and when tax returns... Continue reading
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... Continue reading
Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies that are eligible for Group Relief can transfer losses... Continue reading
Where a property business makes a loss, the loss can usually be carried forward and set against future rental business profits. HMRC’s guidance is clear... Continue reading
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/branch or... Continue reading
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