Corporation tax

Frequently asked questions from Markel Tax on corporation tax.

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.

Should a client delay incorporating his business due to forthcoming CT changes?

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January 2019

FAQ on whether a client would be wise to put off incorporating his sole trading firm, while awaiting changes to the amortisation of goodwill due in April 2019.

Can capital allowances be claimed on the purchase software rights?

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July 2018

FAQ on whether a limited company is entitled to claim capital allowances on some software rights it has purchased.