TolleyGuidance Corporate Tax

The TolleyGuidance Corporate Tax module helps you address the tax issues that affect larger companies and multinational groups. Rely on up-to-date practical commentary, worked examples and templates, whether you are working in practice or in an in-house tax team. 

Explore the module for information and support on a wide range of topics. From corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international tax and transfer pricing.

Let the tax accounting and audit services section guide you through the tax reporting requirements for statutory financial statements, under both UK GAAP and IFRS. Then confirm your knowledge by following worked examples of the appropriate disclosures.

Save research time and get solutions fast, by following the links in all the commentary. They take you straight to relevant legislation, HMRC guidance, case law and other sources of useful background information.


"The logical structure of the modules on TolleyGuidance caters perfectly to the technical requirement of our practice. The package is an excellent guide with ease of use and clarity of content. We were particularly impressed with the quality of the videos and examples which we think will add great value to our internal training programs. We have used LexisNexis for a long time now and we must say that the client services are remarkable. We really appreciate all their efforts in designing client specific, user friendly products at affordable prices."

Sailesh Shah
Partner at Flemmings Chartered Accountants
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  • Reliable technical guidance

    Find practical guidance to apply to your client's situation, whatever your experience or specialism practice area. Our guidance is written by our in-house tax experts, all of whom work closely with current practitioners.

    Practical help to understand and apply the law

    Understand how the law works in relation to your query and see best practice with worked examples and video lectures. Templates, checklists, flow charts and pro-formas, plus pointers to helpful tips, make it quick and easy to apply the legislation.

    Get in-depth answers and broaden your knowledge

    Use our fast, intuitive search to get up-to-date information, referenced and with full access to the relevant manuals, legislation and HMRC guidance. Then follow links to more detail, legislation, case law and commentary.

    All the latest news

    Keep abreast of all the recent developments with each module's home page news section plus personalised news alerts. See what's going in your areas of focus and read our expert analysis to understand the impact on your business and clients.

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    Trust the speed of our intuitive search function and save time by finding reliable answers fast. Make more time to work for your clients by using ready-made templates rather than creating your own letters and forms. Save managers' time by enabling juniors to handle more client-facing work using our step-by-step examples and simple guides.

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    Choose just the modules appropriate to your business and clients. You get access to everything you need to guide your clients, including the related HMRC manuals and guidance. Then add extra modules as and when they're required.

    Find practical guidance and insight, whatever your expertise

    Whether you need an update to your knowledge, deeper understanding of an issue or insight into a specialist area, TolleyGuidance can help you. Whether you need to check the detail of something you are familiar with, or brush up on something outside of your area of expertise, it's all here: up-to-date, quick to find, easy to implement.

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    In our regular news updates, analysis and ideas we highlight potential opportunities for expanding your work. We draw attention to risks you can help clients avoid, and feature best practice in your focus areas. So you can find new openings for client conversations

  • To make it quicker and easier for you to find the guidance you want, the module is divided into the following eight areas:

    Corporation tax compliance

    Tax accounting and audit services

    Corporation tax computations

    Deferred tax - UK GAAP

    Trading company computations

    Tax disclosures - UK GAAP

    Close companies

    Deferred tax and tax disclosures under IFRS

    Investment companies

    US GAAP for UK companies

    Groups

    Tax audit 

    Corporate debt


    Intangible fixed assets


    Tax administration


    Corporate capital gains


    Research & development tax relief


    Capital allowances


    Tax planning and advice

    Property tax

    Obtaining finance

    Tax computations

    Operating structures

    Planning and transactions

    Tax incentivised investment

    Leases

    Loss planning


    Year end tax planning


    Equity reward


    Sales, acquisitions and flotations

    Company reorganisations and demergers

    Selling the company

    Demergers

    Close a company down

    Company reorganisations

    Buying a company on trade


    Management buy-outs


    Flotations


    Valuations


    Stamp taxes


    VAT on transactions & reorganisations


    HMRC clearances


    Compliance checks

    International tax and transfer pricing

    HMRC powers in relation to compliance checks

    Introduction

    HMRC taskforce visits

    Taxation of foreign profits of companies

    Checks on returns

    UK tax for non-UK companies 

    Single compliance process

     Setting up overseas

    Employer compliance checks

    Overseas parent setting up in the UK 

    Transfer pricing enquiries

    Tax planning for international groups 

    Determinations

    Transfer pricing 

    Dispute resolution procedure


    Penalties for failure to notify


    Interest and penalties on late paid tax


    HMRC programmes for deliberate defaulters


    Appeals


    Tax compliance risk management process


    Senior accounting officer