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Corporation tax

Frequently asked questions from Markel Tax on corporation tax.

Note these FAQs were correct at the time of going to press and should be considered as principles based guidance. To check current validity, call the Markel Tax helpline.

Corporation tax - income tax chargeable event gain rules

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May 2022

FAQ on whether a company will be subject to the income tax chargeable event gain rules following their disposed of an investment life insurance contract.

Rate changes due in 2023

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October 2021

FAQ about how forthcoming changes to Corporation Tax are likely to affect certain groups of companies.

Capital allowance super deduction for plant

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April 2021

FAQ on the new capital allowance super deduction for brand new plant bought between 1 April 2021 and 31 March 2023 and what happens if the plant is sold on before the end of that period.

Research and development for partnerships

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April 2019

FAQ on whether UK companies can claim research and development tax credits.