49 articles tagged with Corporation Tax.
AIA gives 100% first-year relief on up to £1m of plant and machinery. How to time purchases around your accounting year, pool interactions, and group company rules.
The R&D merged scheme replaced SME R&D and RDEC from April 2024. RDEC rate is 20% (net 15%), ERIS gives loss-making R&D-intensive SMEs 27% net benefit. What qualifies and how to claim.
How to structure your director salary and dividends for maximum tax efficiency in 2026/27 -- with worked examples using current NI thresholds and dividend tax rates.
How to claim UK trading loss relief in 2026: offset against same-year income, carry back one year (three years for terminal losses), carry forward unlimited, and loss buying restrictions.
A precise worked example of how Marginal Relief reduces the effective corporation tax rate on a company with exactly £120,000 profit in 2026/27.
Buying a UK franchise for £20,000-£30,000? On £60,000 annual profit, a limited company structure can save a franchise owner over £1,500 a year in tax versus trading as a sole trader.
An interim finance director on £700/day across a 6-month engagement (£91,000) nets around £60,140 outside IR35 versus £55,855 inside — a £4,285 gap, with interim roles typically carrying higher inside-IR35 risk than standard contracting.
IT contractors on £500/day (£115,000/year) take home roughly £71,000 outside IR35 versus £67,700 inside — a £3,300 gap once employer NI and marginal relief are correctly accounted for. Full test-by-test breakdown.
A self-employed management consultant on £600/day takes home roughly £13,000 more per year working genuinely outside IR35 than inside via umbrella. Full worked example plus the deliverables-vs-control test that decides your status.
Freelance structural engineers working through their own limited company face Corporation Tax, salary/dividend planning and IR35 risk on site-based contracts. Full worked example on £90,000 revenue shows exactly what's left after tax.
An explainer on why corporation tax remains reserved to Westminster while income tax is devolved to Scotland in 2026/27, and what this means for businesses comparing Scottish and rUK tax treatment.
Why charities set up trading subsidiaries for non-primary-purpose trading, how Gift Aid from the subsidiary reduces Corporation Tax to nil, plus VAT and business rates points.
