R&D tax relief for UK SMEs: what counts as R&D, the merged scheme and the 20% above-the-line credit, qualifying costs,…
Category: Corporation Tax
UK corporation tax guides — rates, reliefs, deadlines and company tax returns.
Director’s Loan Account Rules in the UK: Tax Charges, Deadlines and Repayment
If a director borrows from their company, Section 455 tax of 33.75% can apply, plus benefit-in-kind charges on cheap loans…
Corporation Tax Marginal Relief Explained for UK Limited Companies
Limited companies pay corporation tax at 19% on profits up to £50,000 and 25% above £250,000. Marginal relief tapers the…