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Corporation Tax
12 articles
Corporation Tax
Dividends Taxed in UK Limited Company: Your Guide
Navigating the complexities of dividend taxation within your UK limited company can be challenging. SJPR, specialists for Brazilian and Portuguese entrepreneurs, breaks down the process…
Corporation Tax
Filing obligations for private limited companies
Those responsible for the accounts and tax compliance of private limited companies must ensure they are fully aware of the relevant obligations and statutory deadlines…
Corporation Tax
The marginal Corporation Tax rates
The rate of Corporation Tax payable depends on the level of a company's taxable profits. The main rate is 25% and applies where profits exceed…
Corporation Tax
Increase in company late filing penalties
After the end of its financial year, a private limited company must prepare full annual accounts and submit a company tax return…
Corporation Tax
Corporation Tax 19% or 25%?
If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump from 19% to 25% Corporation Tax…
Corporation Tax
Creative Industry Corporation Tax reliefs
If your business works in film, TV, games or the arts, Creative Industry Tax Reliefs could reduce your Corporation Tax bill…
Corporation Tax
Reliefs and allowances for Corporation Tax purposes
Companies can reduce their Corporation Tax bill through a range of reliefs, including R&D credits, Patent Box, and creative industry tax reliefs…
Corporation Tax
Register an offshore property developer for Corporation Tax
Non-UK resident companies that buy, develop, or sell UK land must register for Corporation Tax within three months of a disposal…
Corporation Tax
How to pay corporation tax online
Paying Corporation Tax? Always use the correct reference or risk delays and penalties. To pay via online or telephone bank transfer…
Corporation Tax
Corporation tax roadmap
With a £50bn shortfall looming, the Chancellor may need to revisit last year's Corporation Tax roadmap commitments…
Corporation Tax
Transfer pricing consultation
New UK transfer pricing rules could mean more reporting and fewer exemptions for mid-sized businesses…
Corporation Tax
Present rates of Corporation Tax
Corporation Tax rises with profit levels. Marginal relief bridges the gap, easing businesses from the 19% small profits rate to the 25% main rate…
Business
5 articles
Business
Loans to Participators
There are special rules to prevent close companies from allowing directors or shareholders to take money out without tax consequences…
Business
Simplified expenses on motor vehicles
Simplified expenses arrangements are available for sole traders and business partnerships, allowing fixed mileage rates instead of…
Business
What is a UK property business
Income generated from land or property in the UK is treated as arising from a UK property business — the legislation defines this broadly…
Business
What is a salaried member of an LLP
The salaried member legislation applies to certain LLP members whose terms are more like an employee than a true partner…
Business
New 40% First Year Allowance now in force
The new 40% First Year Allowance came into force from 1 January 2026 — an important development for businesses investing in plant and machinery…
Employee Benefits
2 articles
Employee Benefits
Pay back private fuel costs and avoid tax charge
Employees who receive fuel from their employer for private use in a company car can avoid the car fuel benefit charge by reimbursing…
Employee Benefits
New rules for working from home from April 2026
The rules on claiming tax relief for working from home are changing for the new 2026-27 tax year. In most cases, employees will no longer…
HMRC Notices
2 articles
HMRC Notices
Meaning of trade for tax purposes
Often referred to as HMRC's "badges of trade" test, this helps determine whether an activity is a genuine business…
HMRC Notices
Tax and property when you separate or divorce
When a couple separates or divorces, most attention focuses on the emotional and practical aspects — but the tax implications matter too…
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