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    Corporation tax - Other income and expenses - Intangible assets - Corporation tax code - 7440

    The regime is, in practice, fairly straightforward as certain debits (expenses), credits (income) and gains recognised in the company accounts for qualifying intangible assets are also allowed...

    Corporation tax - Special situations - Companies with investment business - Management expenses - Disallowable expenses - 16165

    Any expenses which are deductible under any other provision (for example, expenses deductible in computing profits from land and property) are not allowable as management expenses. In addition,...

    Is there a tax advantage to leasing a car?

    When you’re financing new company cars, cost is usually a key factor. You’re weighing up making a straight purchase or leasing but the tax outcome varies for each. What is the difference...