corporation tax | AccountingWEB

corporation tax

My client is looking for a second opinion on a Tax issue. I am not able to confirm my thoughts for sure, so I thought i would come to the people that know for the solution.

One of our clients (a company) wishes to make cash gifts to unconnected individuals and organisations.


Is there any reason why a corporate body in the UK would not be able to reclaim withholding tax?  I'm really only familiar with this in the personal tax sphere, but where a company doing work in Ke


We were working on a project which was meant to go over a year with several payment stages. The project got pulled by the client within 2 months though.


The Autumn Statement in December 2014 included a surprise amendment to the rules affecting how goodwill is treated on the incorporation of a trading business.

The case of Harold Leslie Amah v HMRC examined whether the taxpayer could carry forward a trading losses where there was a change in the underlying profession/business being carried on.

Pensions Flexibility

Hello, and thanks in advance for any help provided. 


A survey of the UK’s largest companies shows a marginal increase in taxes borne despite the recent reductions in the rate of corporation tax, PwC has reported.

The Smith Commission has recommended that Holyrood should take almost complete control over income tax.



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