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Search results: 3 article(s) found in topic: Corporation tax - keyword: Deductions

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Can a loss-making company make pension contributions?

Your company client usually pays large employer pension contributions for its directors but doing this now will cause a loss to arise. Is it still worthwhile to do so, or should alternative arrangements be made? More...


Understanding the corporate interest restriction rules

The corporate interest restriction limits the amount of interest and other finance costs your company clients can deduct for tax purposes. It doesn’t apply if these costs are below £2 million, but why could clients with smaller costs still benefit from your advice here? More...


Can training costs be deducted from profits?

One of your company clients wants to offer training courses for its employees. The client will pay for the courses directly as and when they are booked. Will these costs be deductible in the accounts, and are there any traps or opportunities to watch out for? More...
Last updated: 13.12.2019

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