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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.
Find out if companies need to elect in to the Disregard Regulations for hedging of derivative contracts.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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.
How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
Can businesses generate profit and positive impact from goods and services targeted at poor people?
This briefing explains how the profits of multinational businesses are taxed, and how tax policy affects where multinationals choose to locate.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Corporate tax rates and small profits thresholds from 2023.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
The report explores unlisted companies’ profit distribution and investment patterns and their future plans for growth.
Understand the approach HMRC uses to work with large business customers.
Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green & Judge Swami Raghavan on 20 October 2023
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