Features and articles from ICAEW on corporation tax within the UK tax regime.
27 May: ICAEW’s Tax Faculty urges HMRC to facilitate refunds of instalment payments of corporation tax that companies believe they have overpaid in respect of prior periods due to the impact of coronavirus.
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Lindsey Wicks summarises the contents of Finance Bill 2020, which covers loan charges, pensions, chargeable gains and more.
22 April: HMRC has told companies to hold off submitting company tax returns for periods ending on or after 1 April 2020 while it updates systems following rates changes in the Budget.
20 April: ICAEW’s Tax Faculty highlights current issues and reminders for agents, including: non-resident landlords, quarterly instalment payments, tax credit renewals, child benefit claims, ATED and the construction industry scheme.
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Assessing its investment case in the next few years
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Who is leading? What effects will the UK feel?
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Nigel Holmes reviews the changing landscape for research and development (R&D) tax relief claims.
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Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
4 March 2020: a government-commissioned report is set to recommend an increase in corporation tax of 2% to finance business rate cuts for struggling high street retailers. But should UK plc shoulder a greater tax burden to support one part of the economy? Beth McLoughlin investigates.
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Pillars One and Two are OECD’s response for a need to address international tax reform for digital economies across the globe.