Corporate and business tax

The Construction Industry Scheme

The Construction Industry Scheme sets out special rules for tax and national insurance for those working in the construction industry. This factsheet considers the workings of the scheme.

Incorporation

Considerations when operating as a company on incorporation.

Franchising

Franchising is becoming increasingly popular. This factsheet considers the advantages and disadvantages of franchising and points to consider when considering operating as a franchise.

Corporation tax self assessment

This factsheet explains the procedures for filing your company’s tax return and paying the tax due.

Companies - tax saving opportunities

Pre-year end tax planning is an important consideration and this factsheet outlines some of the key areas. Topics covered include corporation tax, capital allowances, dividends payments and capital gains.

Capital allowances

The cost of purchasing capital equipment in a business is not a tax deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances.