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Corporation tax — features and articles

Features and articles from ICAEW on corporation tax within the UK tax regime.
Displaying 1-10 of 205 results
HMRC stops paper notifications for tax repayments
  • Article
  • 28 Mar 2024
A taxpayer receiving a repayment of corporation tax or income tax self assessment will no longer receive a letter notifying them of the repayment.
R&D tax relief: what you need to know
  • Article
  • 27 Mar 2024
Research and development tax relief is a key government incentive encouraging much-needed investment. Making a claim requires thought and planning, an understanding of the common pitfalls and possibly external support, too.
ICAEW technical updates: March 2024
  • Article
  • 26 Mar 2024
This month’s top stories include Spring Budget announcements, HMRC halting the decision to restrict helplines, and more guidance on the lifetime allowance abolition.
Errors made in applying the corporate interest restriction
  • Article
  • 11 Mar 2024
HMRC has identified a number of common errors made by companies and agents in respect of the corporate interest restriction.
Chancellor abolishes furnished holiday lets treatment and announces stamp duty land tax changes
  • Article
  • 06 Mar 2024
From April 2025, taxpayers will no longer be able to treat their property business as a furnished holiday let (FHL). Stamp duty land tax multiple dwelling relief (SDLT MDR) will be abolished from 1 June 2024.
HMRC u-turns on double cab pickups
  • Article
  • 21 Feb 2024
HMRC will continue to treat double cab pickups as goods vehicles for the purposes of the BIK and capital allowances rules.
HMRC prompts companies to review AIA claims
  • Article
  • 20 Feb 2024
HMRC has written to companies that may need to share their AIA with fellow group members and related companies.
CONSTRUCTION AND REAL ESTATE COMMUNITY The true meaning of ‘plant’: some core capital allowance issues
  • Article
  • 19 Feb 2024
We consider the recent tribunal cases of Gunfleet and Acorn Venture, which have shed new light on some core capital allowance issues. From the Chartered Institute of Taxation.
Exclusive TAX FACULTY Camping pods and capital allowances
  • Article
  • 02 Feb 2024
What is a building for capital allowances purposes? This was the question in a recent tax case concerning camping pods, as Stephen Relf discovers.
Exclusive TAX FACULTY Changes to the cash basis for traders
  • Article
  • 02 Feb 2024
Richard Jones considers the changes provided for by Finance Bill 2023-24 to the cash basis for trades subject to income tax.
Displaying 1-10 of 205 results