• SME Tax News
  • Tax Data
  • Explore
  • Tax Tools and Calcs
  • CPD Courses
    • CPD for lunch: webcasts
    • CPD Events
  • Virtual Tax Partner ®
  • Login or out
  • Register or Subscribe
  • Home
  • Starting In Business
  • Self Employed
    • What expenses can I claim?
      • Tax rules for different trades & professions
    • Essential know-how
    • Making Tax Digital
  • Partnerships
  • Incorporation
  • Directors
    • What expenses can I claim?
    • Tax-efficient remuneration
    • Essential know-how
  • Companies
    • Running the business
    • Reorganisations
    • Ceasing trading
    • Essential know-how
    • SEIS & EIS & SITR
    • R & D & Patent Box
    • Creative Industry Zone
  • Employers
    • Employee expenses
    • Employee benefits
    • Essential know-how
    • Real Time Information
  • Disguised Remuneration Zone
  • Capital Allowances
  • Private Client & Estate Planning
    • Capital Gains Tax
    • Inheritance Tax
    • Income, claims & reliefs
    • Trusts & Estates
  • Land & Property
  • Overseas & Residence
  • Devolved Taxes
    • Wales
    • Scotland
    • Northern Ireland
  • Penalties & Compliance
    • Penalties
    • Compliance
    • Appeals
  • Investigations & Enquiries
    • Disclosure opportunities
    • A tax inspector calls...
    • Investigation news
  • More Tax Guides
    • Holiday Fun
    • COVID-19
    • Autumn Budget 2024
    • Spring Budget 2024
    • Autumn Statement 2023
  • Gift Aid
  • VAT
    • VAT News & Cases
    • VAT
    • Making VAT Digital
  • Contact Us
  • About
  • Archived SME News
  1. You are here:  
  2. Home
  3. Companies
  4. Running the business

Running the business

Offices and trees

In this section you will find practical tax & business guides on a range of key topics for companies. 

Articles
Title
Associated companies (old rules) to 1 April 2015 : Login or subscribe to read more...
Associated companies & tests for control : Login or subscribe to read more...
Associated companies: At a glance
Audit thresholds : Login or subscribe to read more...
BEPS & Diverted Profits Tax (for SME owners)
Calculating Corporation Tax & Checklist : Login or subscribe to read more...
Calculating Corporation Tax: At a glance
Capital reduction: Distributing capital reserves : Login or subscribe to read more...
Capital reduction: Index
Capital reduction: Tax treatment : Login or subscribe to read more...
Close companies, definitions & control : Login or subscribe to read more...
Close companies: At a glance
Close Investment Holding Companies : Login or subscribe to read more...
Company distributions: Anti-avoidance
Company Letterhead (template) : Login or subscribe to read more...
Company tax rates and allowances
Control & connections: Definitions for taxes : Login or subscribe to read more...
Controlled Foreign Companies (CFC) : Login or subscribe to read more...
Corporate Interest Restriction (CIR) : Login or subscribe to read more...
Corporation Tax instalment payments : Login or subscribe to read more...
Corporation Tax relief for awards of shares to employees : Login or subscribe to read more...
Delaware LLCs: Company or partnership?
Depreciatory transactions : Login or subscribe to read more...
Digital Services Tax : Login or subscribe to read more...
Directors' loans: GAAP : Login or subscribe to read more...
Diverted Profits Tax : Login or subscribe to read more...
Dividends (how to pay & process): Step-by-step guide : Login or subscribe to read more...
Dividends & Distributions: Index
Dividends: Board minute template
Dividends: Formalities for companies : Login or subscribe to read more...
Dividends: Tax voucher : Login or subscribe to read more...
EIS and SEIS: Index
Employee Ownership Trusts: An exit route for owner-managers : Login or subscribe to read more...
Family Investment Companies : Login or subscribe to read more...
Flood and coastal erosion risk management project relief
GAAP & FRS: Changes tracker : Login or subscribe to read more...
GAAP trumps HMRC
Goodwill & Tax: Changes under the new UK GAAP, FRS102 : Login or subscribe to read more...
Goodwill and the intangibles regime : Login or subscribe to read more...
Goodwill: Accounting practice
Grassroots sport contributions : Login or subscribe to read more...
Groups : Login or subscribe to read more...
Interest paid to directors and individuals : Login or subscribe to read more...
Issuing new shares (planning and pitfalls) : Login or subscribe to read more...
Land Remediation Relief (LRR) : Login or subscribe to read more...
Leases: Plant and machinery : Login or subscribe to read more...
Legal or unlawful dividends: Companies Act 2006
Loan relationships: Connected Companies : Login or subscribe to read more...
Loan relationships: Directors' loans toolkit : Login or subscribe to read more...
Loan relationships: Is a balance within the rules toolkit : Login or subscribe to read more...
Loan relationships: Start here : Login or subscribe to read more...
Loans to participators (Close Company Loans toolkit) : Login or subscribe to read more...
Losses: Carried forward loss relief restriction : Login or subscribe to read more...
Losses: Trading and other losses : Login or subscribe to read more...
Mutual trading, members clubs and community trades : Login or subscribe to read more...
Personal Service Company (PSC) tax : Login or subscribe to read more...
Profits from Trading in and Developing UK land (signpost)
Public Interest Business Protection Tax (PIBPT)
Purchase (repurchase) of Own Shares : Login or subscribe to read more...
Purchase (repurchase) of own shares, out of capital : Login or subscribe to read more...
Residence and permanent establishment (signpost)
Share capital: What's an ordinary share? : Login or subscribe to read more...
Share certificate template
Solvency statement: Reduction of capital : Login or subscribe to read more...
Substantial Shareholding Exemption (SSE) : Login or subscribe to read more...
Substantial Shareholding Exemption (SSE) flowchart : Login or subscribe to read more...
Succession planning: Buyouts : Login or subscribe to read more...
Tax adjustments to profits: Corporation Tax : Login or subscribe to read more...
Tax masterclass: Running an LLP & Co structure
Tax-efficient profit extraction checklist (companies)
Transactions in Securities (signpost)
Website & software costs : Login or subscribe to read more...
What is a small or medium-sized company? : Login or subscribe to read more...

 

🖨️ Print this page

 

Login

 

What's new?

  • Ross Martin Tax: SME Tax Update 17 July 2025
  • HMRC ignorant of billionaires' contribution to tax take
  • Employer's What's On: 2025-26
  • Plans for share digitisation outlined
  • Capital taxes round-up: 2025-26
  • Application to make a late appeal granted
  • Mistaken taxpayer had reasonable excuse
  • Partnerships: What's new 2025-26?
  • Currys Retail Ltd liable for £30m degrouping charge
  • HMRC annual statistics round-up
  • Fourteen arrested for phishing attack
  • Ross Martin Tax: SME Tax Update 10 July 2025
  • Tourism tax approved for Wales
  • Director's loan prevented Business Investment Relief
  • Non-UK resident partner's profits taxable in UK
  • Remuneration trust contributions not deductible for CT purposes
  • CoA rules 'place of effective management' not jurisdiction where trustees appointed
  • Legislation Day set for 21 July 2025
20:20 Expert Led CPD

© 2025 RossMartin.co.uk

Terms & Privacy