by admin | Dec 4, 2019 | Corporate Governance & Regulation |
A tax accounting period for Corporation Tax purposes cannot exceed a 12 month period. If company accounts cover less than 12 months then the accounting period will normally end on the same day, and thus will be shorter than 12 months. This can happen if the...
by admin | Oct 23, 2019 | Corporate Governance & Regulation |
Under certain circumstances, companies (including non-resident companies trading from a branch or agency in the UK and local authorities) can have a duty to deduct tax in connection with certain payments. In effect the company accounts for all or part of the tax...
by admin | Oct 23, 2019 | Corporate Governance & Regulation |
A Close Company is broadly defined as a company that is controlled by: five or fewer participators or any number of participators who are also directors or where more than half the assets of which would be distributed to five or fewer participators, or to...
by admin | Oct 8, 2019 | Corporate Governance & Regulation |
There are special rules in place which limit your options to change your company’s year-end date. A company’s year-end date is also known as its ‘accounting reference date’ and is historically set by reference to the date the company was...
by admin | Oct 8, 2019 | Corporate Governance & Regulation |
An overseas company must register with Companies House if they want to set up a place of business or branch in the UK. Generally, this would be if the overseas company had a physical presence in the UK through which it carries on business. If an overseas company...
by admin | Oct 8, 2019 | Corporate Governance & Regulation |
There are a limited range of circumstances when a company can request to be removed from the register (known as being struck off). For example, a voluntary strike off can be requested by a dormant or non-trading company. You can object to a limited company’s...
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