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The New Corporation Tax Regime

How to mitigate the negative changes and take advantage of the positive

A PDF Report about...

In a nutshell

1 April 2023 will be a watershed moment for corporation tax, with the first rate increase in the main rate since 1973. This Special Report explains the impact of this change, and how you can mitigate its effect with advance planning. It also looks at the super-deduction, a flagship tax incentive intended to get companies making capital investment now, rather than waiting for the rate increase. It also reveals a number of hidden traps and examines the extension to loss relief for companies, and considers whether it is worth using.

In detail

The New Corporation Tax Regime provides answers to questions such as:

  • Will the rate increase mean the end of small business incorporations?
  • Can a company save tax by changing its year end ahead of the change?
  • Are there ways to change the timing of income and expenses?
  • Is it better to use the super-deduction or the annual investment allowance to relieve expenditure?
  • How will the super-deduction work for accounting periods that straddle 31 March 2023?
  • Is it better to use the loss extension or just carry forward?
  • Can relief be claimed before filing the tax return?

Written in plain English by experienced corporate tax practitioners, this Special Report is essential reading for anyone involved in the taxation of companies - from company directors to their advisors. Making use of the simple to follow advice will help ensure the effects of the upcoming changes are effectively mitigated and provide key tax planning opportunities.

We've created this PDF Report especially for... 

Anyone involved in the taxation of companies that wants to:

  • Mitigate the effect of the upcoming corporation tax increase
  • Take advantage of the tax planning opportunities

You'll get the following free extras with this PDF Report.. 

An online service with ready-to-use documents

  • To immediately apply our advice and solutions in practice
  • That you can easily adapt to suit your own requirements

You can choose from the following options...

Digital

  • The PDF-version
  • Delivered to your inbox

Take a look at your options below.

New edition coming soon

Our editors are currently finalising a new edition of this publication.

Please contact our Customer Services department for more information and/or to pre-order the new edition now.

Click here for our contact details.