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Corporate and Business Tax
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 (Locked) IR35 Personal Service Companies |
| The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships. |
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| (Locked) Corporation Tax Self Assessment |
| Corporation Tax Self Assessment (CTSA) was introduced in 1999. It completed the self assessment reforms introduced for individuals some years earlier by extending the principles of self assessment to company tax returns. |
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| (Locked) Corporation Tax - Quarterly Instalment Payments |
| Under corporation tax self assessment large companies are required to pay their corporation tax in four quarterly instalment payments. These payments are based on the company’s estimate of its current year tax liability. |
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| (Locked) Companies - Tax Saving Opportunities |
| Due to the ever changing tax legislation and commercial factors affecting your company, it is advisable to carry out an annual review of your company's tax position. Topics covered: corporation tax, capital allowances, dividends, capital gains tax. |
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| (Locked) Incorporation |
| The issue of whether to run your business as a company or a sole trade or partnership is an important decision. In tax terms, due to the cumulative effect of changes to the tax system over the last five years, there can be significant tax savings if a business is incorporated. Topics covered: corporation tax, stakeholder pensions, capital gains tax, income tax, stamp duty land tax. |
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| (Locked) Franchising |
| Franchising is becoming increasingly popular in Britain with an annual turnover of around £9.5 billion. The business community now takes franchising very seriously and it is accepted across a range of sectors. |
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| (Locked) The Construction Industry Scheme |
| The Construction Industry Scheme (CIS) sets out special rules for tax and national insurance (NI) for those working in the construction industry. |
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| (Locked) 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. |
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| (Locked) Business Motoring – Tax Aspects |
| This factsheet focuses on the current tax position of business motoring, a core consideration of many businesses. The aim is to provide a clear explanation of the tax deductions available on different types of vehicle expenditure in a variety of business scenarios. |
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