Corporation Tax—2024/25 And 2025/26

New developments, tax rates and allowances, table of cases

Financial Year to	31/3/2025	31/3/2026
Main

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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Corporation tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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Corporation tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT