Corporation Tax Archives - Page 2 of 4 - Elver Consultancy Chartered Accountants Wigan

28 May

The Company Unique Taxpayer References (UTR) is the primary identifier for the company and should be used whenever HMRC is contacted and when...

20 May

There are special rules for the pre-trading expenses of a rental business. If the expenses were in relation to a letting, then a...

20 May

Corporation Tax relief may be available when a company or organisation makes a trading loss. Companies that are eligible for Group Relief can...

23 Apr

Where a property business makes a loss, the loss can usually be carried forward and set against future rental business profits. HMRC’s guidance is...

23 Apr

Non-resident companies with a trading business in the UK are liable to pay UK Corporation Tax on their profits made through a permanent...

11 Apr

There are different rules which apply to different types of capital expenditure for a property business. One of the main areas to consider...

10 Apr

Corporation Tax relief may be available where your company or organisation makes a trading loss. The loss may be used to claim relief...

15 Nov

There are tax consequences for both companies and directors relating to the issue of director’s loans. We will examine below some of the...

11 Oct

Corporation Tax relief may be available when a company or organisation makes a trading loss. The loss may be used to claim relief...

14 Aug

The Office of Tax Simplification (OTS) provides independent advice to the government on simplifying the UK tax system, with the object of reducing...