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Collection of guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country and want to avoid paying twice.
The Insolvency and Companies List was formerly known as the Companies Court. We handle cases relating to the insolvency of companies, including: petitions to wind up a company applications to unfreeze bank accounts or challenge a winding up petition applications...
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
The Corporation Tax rate for company profits is 25% You pay Corporation…
You can deduct the costs of running your business from your profits before…
Use this form as a statement of a company's capital when reducing capital under section 644 and 649 of the Companies Act 2006.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.
Find out about changes to the Business Investment Relief rules from 6 April 2017.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
How to close down your limited company by getting it struck off the Companies Register
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
Check if you can get a reduction in your business rates bill with business rates relief and find out how to apply.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Check if your company can pay a reduced rate of 10% Corporate Tax if it exploits patented inventions and innovations.
What happens if your company cannot pay its debts and is given a court judgment, statutory demand or winding-up order by your creditors
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
What detailed information you need to send to HMRC to support your Research and Development (R&D) tax relief claim, and when and how to submit it.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
How to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business.
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