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.

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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.

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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.

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Companies - tax saving opportunities

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

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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.

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Corporation tax self assessment

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

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Fixed rate expenses

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

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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.

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Considerations when operating as a company on incorporation.

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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. 

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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.

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The Construction Industry Scheme

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

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