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CORPORATION TAX


Forex: recent UK tax developments premium
Card image Tamar Ruiz
Card image Matthew Mortimer
Matthew Mortimer and Tamar Ruiz (Mayer Brown) examine key recent changes to the UK taxation of foreign exchange gains and losses.
8 October 2025
Legislation day 2025: MTD for Corporation Tax scrapped premium
Card image Emma Rawson
… but reform is still on the cards.
23 July 2025
Beard: dividends of a capital nature premium
Card image Ashley Greenbank
Ashley Greenbank (Devereux Chambers) explains why form matters.
2 July 2025
Certainty in uncertain times premium
Card image Erica Rees
Card image Jenny Doak
Jenny Doak and Erica Rees (Weil, Gotshal & Manges) consider some of the practical considerations surrounding the proposed process for providing advance tax certainty for major projects.
21 May 2025
TP, DPT and UTPP: twists, turns and transformations premium
Card image Sarah Bond
Card image Benjamin Crompton
Sarah Bond and Benjamin Crompton (Freshfields) examine the draft legislation that amends certain aspects of the rules on transfer pricing and the diverted profits tax.
14 May 2025
Corporation tax: lessons for the future premium
Corporation tax is forecast to raise record amounts in coming years and continues to provide a steady revenue stream for the Exchequer, but how can we build on its success and provide a sustainable and effective business tax system for the 21st century?
12 August 2025
R&D Disclosure Service: the best route to resolution? premium
Card image Jon Claypole
Card image Jack Sloggett
Jon Claypole and Jack Sloggett (BDO) welcome HMRC’s new R&D Disclosure Service but explain it is not suitable in all circumstances.
29 January 2025
Tax grouping (part 1): group relief and tax groupings premium
Card image Maddy Potthast
Card image Gavin Little
In the first in a series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) focus on the conditions for corporation tax loss relief via group relief.
15 January 2025
The smoke and mirrors of tax avoidance premium
Card image Tom Wallace
It is important to look at any tax planning arrangement in the round and not simply the marketing material, Tom Wallace (WTT Consulting) explains.
14 June 2023
The first year allowance (or full expensing) starpremium
Card image Andrew Green
Card image Lawrence Wild
Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.
25 April 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Mainpay Ltd v HMRC
15 October 2025
IN BRIEFRSS Read all
Taking cover
15 October 2025
More on s 455
15 October 2025 / Peter Vaines
MOST READ Read all
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