Latest: Non-resident Landlords Scheme (NRLS) explained. Read our analysis →

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Corporation Tax

Technical commentary on the issues affecting owner managed businesses, property investors and professional intermediaries.

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Corporation Tax8 Sep 2026
Non-resident Landlords Scheme (NRLS) explained.
If you own property in the UK but live abroad, or you rent a home from someone who is a non-resident in the UK, there is a corner…
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Capital Gains Tax15 Jun 2026
Extracting property sale proceeds from a family investment company.
The problem. A husband and wife owned a family investment company on a fifty fifty basis. Its only asset was a commercial property, a vehicle repair garage, let…
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Corporation Tax25 May 2026
Ltd Co or Personal – Which is better for Property Ownership?
“Should I buy my next property through a limited company?” is the question I get asked more than almost any other. The honest answer is: it depends, but…
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Corporation Tax1 May 2026
UK CIR Rules: Small Oversights, Big Tax Consequences!
Corporate Interest Restriction can directly affect a company or group’s cash tax, financing decisions and even future acquisitions or restructuring plans as well as reported results. If your…
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Corporation Tax28 Jul 2025
ECOS Schemes Tax Changes from October 2026.
Big changes are coming for businesses using employee car ownership schemes (ECOS). A quiet but significant change is on the horizon for businesses offering Employee Car Ownership Schemes…
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Corporation Tax2 Jun 2025
R&D Tax Credit – What you should know!
R&D tax relief isn’t just about doing research. It’s about claiming the right kind of costs—and knowing what qualifies is half the battle. From April 2023, HMRC has…
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Corporation Tax28 May 2025
Companies House & HMRC to End Joint Filing
The joint online filing service for company accounts and tax returns will close on 31 March 2026. Businesses will need to adjust their filing processes to stay compliant.…
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Corporation Tax7 Apr 2025
HMRC Tax Changes in April – What Businesses Need to Know
Several major HMRC tax changes are coming into effect from April, impacting businesses across the UK. Employers face higher payroll costs, tax reliefs are shifting, and vehicle classifications…
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