corporation tax | AccountingWEB

corporation tax

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.


Corporation tax is “remarkably volatile” and open to “manipulation”, and devolution may require a system of formulary apportionment of profits, a devolution expert has told MPs.

I have a couple of principles I hope to double check with those members more knowledgeable in Corporate Tax matters than I due to recent events within our business.



Leaked tax documents revealing tax rulings between Luxembourg and more than 340 multinationals have been published after a six-month investigation by the International Consortium of Investigati



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