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Companies setting up in the UK can set up a Branch or a Subsidiary, however the treatment of these entities is very different and the options require careful consideration. We highlight the main differences in this document
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View all related contentArticles11 May 2026
The amount of tax collected by HMRC for 2025/26 increased by 9.3% compared to the previous year. The figure is unsurprising given the hike in capital gains tax (CGT) rates, as well as employer national insurance contributions (NICs).
Articles15 Apr 2026
The start of April rolled in some far from funny changes for businesses: reduced capital allowances, increased penalties for late filing of corporation tax returns and the closure of HMRC’s free corporation tax return filing portal.
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In 2024 the government laid out a corporation tax roadmap, identifying that the main rate of corporation tax at 25% was here to stay as well as full expensing which was made permanent in that budget. So, it came as... Read more
Articles10 Oct 2025
Again, tax rises are a given, we know there is a black hole running to billions that the Chancellor of the Exchequer needs to recover. I said it last year, and I say it again, the big question is ‘where the money will come from?’
Articles6 Feb 2025
What is a Beneficial Loan? When Does the Benefit in Kind Apply? Tax Implications