When a house-building company acquires a home from an individual who, in turn, purchases a new property from the same company, the...

A company in the UK can claim Video Games Tax Relief (VGTR) if the video game is certified as British by the British Film Institute (BFI)...

The Chancellor presented her Spring Statement to Parliament on 26 March 2025. No tax changes were announced and the focus was on cuts to...

Film tax relief is available in the UK for a film production company, provided the company is responsible for pre-production, principal...

From 1 January 2024, companies can claim Corporation Tax relief under the Video Games Expenditure Credit (VGEC) for qualifying...

An investment company is a business primarily involved in making investments and deriving the majority of its income from them. However...

There are still companies which were incorporated with statutory default articles that have not been changed and that date back to Table...

The method of corporation tax payment depends on the size of the company. Large and very large companies must pay their corporation tax...

Income generated by an estate during the administration period — such as dividends or rental income — can be distributed to...

If a company operates within the creative industries and has incurred expenditure on films, high-end TV programmes, children’s TV...