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...

The Annual Tax on Enveloped Dwellings (ATED) was introduced to combat tax avoidance, particularly by individuals using companies to...

In the UK, individuals are generally subject to income tax on all income earned during the tax year, such as savings income, dividends,...

There are generally two types of life insurance products: one that pays out a sum of money to a beneficiary upon death, and another that...