Background The filing deadline for a company to submit a corporation tax return to HM Revenue & Customs (HMRC) for an accounting period is 12 months after the end of that accounting period, which is usually ...
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Background Where an individual acquires or receives a security in a company, either in the form of shares or other type of security, by virtue of their employment then it falls under the legislation of Employment Related Securities (“ERS”). Companies ...
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Background As part of the Budget in November 2025, the Chancellor, Rachel Reeves, announced that both the basic rate and higher rate of tax on dividends would increase by 2%. That increase has now taken effect ...
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