corporatation tax

Hi all,

Think I've got the answer but would appreciate confirmation of this.

George Osborne announced in the Budget that from 1 April 2015 the main rate of corporation tax will be reduced to 20%,

1

French Duncan, a Scottish accountancy firm, said it has had a “surge” in enquiries from companies about using new tax relief for patents to reduce the corporation tax rate to 10%.

1

Agents looking to register a new company for corporation tax will no longer have access to the official CT41G form, but will now be able to complete the task online.

20

Like the 25,000 plus similar sized accounting practices our franchises’ tax filing needs are relatively straight forward and simple.

3

Are the costs of providing food and drink for an AGM disallowable for VAT and Corporation Tax purposes?