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Corporation Tax

Find the Corporate Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley®Guidance Corporation Tax Module - expert practical corporate tax guidance, examples and template documents that demonstrate how to apply legislation in real-world business situations.

The Tolley®Guidance Corporation Tax module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.

Corporation Tax
The module complements the Personal Tax and Corporate Tax modules and provides practical guidance and tips on compliance related issues including tax return completion and planning issues around managing taxable profits.
Corporation Tax
The advisory section concentrates on the typical transactions that advisers come across, including extracting value from the business and incentivising key staff.
Corporation Tax
The Corporation Tax module will guide you through dealing with HMRC investigations and how to handle the associated array of campaigns, task forces and initiatives.
Corporation Tax
Each topic has detailed guidance and extensive links to the statute, case law, HMRC manuals and other source materials. Stay up-to-date with the latest developments through the tailored news and analysis feed.

Our Corporation Tax Experts

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Tax Areas

Popular Articles

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Vince Ashall Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more