Corporate and business tax
This group of factsheets cover taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.
Business motoring - tax aspects
This factsheet focuses on the current tax position of business motoring, a core consideration of many businesses.
Capital allowances
The cost of purchasing capital equipment in a business is not a tax deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances.
Cash basis for the self-employed
Small unincorporated businesses can calculate their profits for tax purposes on a cash basis rather than the normal accruals basis. We look at the optional rules that allow for this, while also taking in the key tax points.
Companies - tax saving opportunities
Pre-year end tax planning is an important consideration and this factsheet outlines some of the key areas.
Corporation tax - quarterly instalment payments
Under corporation tax self assessment large companies are required to pay their corporation tax in four quarterly instalment payments. apply.
Corporation tax self assessment
This factsheet explains the procedures for filing your company’s tax return and paying the tax due.
Fixed rate expenses
An optional system of fixed rate expenses applies for unincorporated businesses.
Homeworking costs for the self-employed
If you are self employed and work from home this factsheet will summarise what homeworking costs you can claim for tax purposes.
Incorporation
Considerations when operating as a company on incorporation.
IR35 personal service companies
The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions through the use of personal service companies and partnerships.
Research and development
Research and development (R&D) by companies is being actively encouraged through a range of tax incentives, which we consider in the points below.
The Construction Industry Scheme
The Construction Industry Scheme sets out special rules for tax and national insurance for those working in the construction industry.
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