Corporate and business tax

This group of factsheets cover taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

Business motoring - tax aspects

This factsheet focuses on the current tax position of business motoring, a core consideration of many businesses.

Read more

Capital allowances

The cost of purchasing capital equipment in a business is not a tax deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances.

Read more

Cash basis for the self-employed

Small unincorporated businesses can calculate their profits for tax purposes on a cash basis rather than the normal accruals basis. We look at the optional rules that allow for this, while also taking in the key tax points.

Read more

Companies - tax saving opportunities

Pre-year end tax planning is an important consideration and this factsheet outlines some of the key areas.

Read more

Corporation tax - quarterly instalment payments

Under corporation tax self assessment large companies are required to pay their corporation tax in four quarterly instalment payments. apply.

Read more

Corporation tax self assessment

This factsheet explains the procedures for filing your company’s tax return and paying the tax due.

Read more

Fixed rate expenses

An optional system of fixed rate expenses applies for unincorporated businesses. 

Read more

Homeworking costs for the self-employed

If you are self employed and work from home this factsheet will summarise what homeworking costs you can claim for tax purposes.

Read more

Incorporation

Considerations when operating as a company on incorporation.

Read more

IR35 personal service companies

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions through the use of personal service companies and partnerships. 

Read more

Research and development

Research and development (R&D) by companies is being actively encouraged through a range of tax incentives, which we consider in the points below.

Read more

The Construction Industry Scheme

The Construction Industry Scheme sets out special rules for tax and national insurance for those working in the construction industry. 

Read more

Interested in Tax Link?

Get in touch to see how our accountancy services can assist you.