Running the business

Offices and trees

In this section you will find practical tax & business guides on a range of key topics for companies. 

Title
Associated companies (old rules) to 1 April 2015 : Login or subscribe to read more...
Associated companies & tests for control : Login or subscribe to read more...
Associated companies: At a glance
Audit thresholds : Login or subscribe to read more...
BEPS & Diverted Profits Tax (for SME owners)
Calculating Corporation Tax & Checklist : Login or subscribe to read more...
Calculating Corporation Tax: At a glance
Capital reduction: Distributing capital reserves : Login or subscribe to read more...
Capital reduction: Index
Capital reduction: Tax treatment : Login or subscribe to read more...
Close Companies: At a glance
Close companies: Definitions & control : Login or subscribe to read more...
Close company loans toolkit (loans to participators) : Login or subscribe to read more...
Close Investment Holding Companies : Login or subscribe to read more...
Company distributions: Anti-avoidance
Company Letterhead (template) : Login or subscribe to read more...
Company tax rates and allowances
Control & connections: Definitions for taxes : Login or subscribe to read more...
Controlled Foreign Companies (CFC) : Login or subscribe to read more...
Corporate interest restriction : Login or subscribe to read more...
Corporation Tax instalment payments : Login or subscribe to read more...
Corporation Tax relief for awards of shares to employees : Login or subscribe to read more...
Delaware LLCs: Company or partnership?
Depreciatory transactions : Login or subscribe to read more...
Digital Services Tax : Login or subscribe to read more...
Directors' loans: GAAP : Login or subscribe to read more...
Diverted Profits Tax : Login or subscribe to read more...
Dividends (how to pay & process): Step-by-step guide : Login or subscribe to read more...
Dividends & Distributions: Index
Dividends: Board minute template
Dividends: Formalities for companies : Login or subscribe to read more...
Dividends: Tax voucher : Login or subscribe to read more...
EIS and SEIS: Index
Employee Ownership Trusts: An exit route for owner-managers : Login or subscribe to read more...
Family Investment Companies : Login or subscribe to read more...
Flood and coastal erosion risk management project relief
GAAP & FRS: Changes tracker : Login or subscribe to read more...
GAAP trumps HMRC
Goodwill & Tax: Changes under the new UK GAAP, FRS102 : Login or subscribe to read more...
Goodwill and the intangibles regime : Login or subscribe to read more...
Goodwill: Accounting practice
Grassroots sport contributions : Login or subscribe to read more...
Groups : Login or subscribe to read more...
Interest paid to directors and individuals : Login or subscribe to read more...
Issuing new shares (planning and pitfalls) : Login or subscribe to read more...
Leases: Plant and machinery : Login or subscribe to read more...
Legal or unlawful dividends: Companies Act 2006
Loan relationships: Basics : Login or subscribe to read more...
Loan relationships: Connected Companies : Login or subscribe to read more...
Loan relationships: Directors' loans toolkit : Login or subscribe to read more...
Loan relationships: Is a balance within the rules toolkit : Login or subscribe to read more...
Losses: Carried forward loss relief restriction
Losses: Trading and other losses : Login or subscribe to read more...
Mutual trading, members clubs and community trades : Login or subscribe to read more...
Personal Service Company (PSC) tax : Login or subscribe to read more...
Profits from Trading in and Developing UK land (signpost)
Public Interest Business Protection Tax (PIBPT)
Purchase (repurchase) of Own Shares : Login or subscribe to read more...
Purchase (repurchase) of own shares, out of capital : Login or subscribe to read more...
Residence and permanent establishment (signpost)
Share capital: What's an ordinary share? : Login or subscribe to read more...
Share certificate template
Solvency statement: Reduction of capital : Login or subscribe to read more...
Substantial Shareholding Exemption (SSE) : Login or subscribe to read more...
Substantial Shareholding Exemption (SSE) flowchart : Login or subscribe to read more...
Succession planning: Buyouts : Login or subscribe to read more...
Tax adjustments to profits: Corporation Tax : Login or subscribe to read more...
Tax masterclass: Running an LLP & Co structure
Tax-efficient profit extraction checklist (companies)
Transactions in Securities (signpost)
Website & software costs : Login or subscribe to read more...
What is a small or medium-sized company? : Login or subscribe to read more...