Corporate and business tax

Franchising

Franchising is becoming increasingly popular. This factsheet considers the advantages and disadvantages of franchising and points to consider when considering operating as a franchise.

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.

Companies - tax saving opportunities

Pre-year end tax planning is an important consideration and this factsheet outlines some of the key areas. Topics covered include corporation tax, capital allowances, dividends payments and capital gains.

The Construction Industry Scheme

The Construction Industry Scheme sets out special rules for tax and national insurance for those working in the construction industry. This factsheet considers the workings of the scheme.

Corporation tax self assessment

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

Incorporation

Considerations when operating as a company on incorporation.

Autumn Statement 2023

A review of measures for UK businesses and individuals.

Learn more

Spring Budget 2024

Details of the Spring Budget 2024. Our summary focuses on the key issues.

Learn more

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Corporate and business tax

Corporate and business tax