UK Corporation Tax advisory and compliance

Overview

Our Corporation Tax services cover compliance, planning and international issues arising when UK companies operate alongside UAE entities.

What we help with

• Corporation Tax returns
• Tax computations
• Tax planning
• Losses
• Capital allowances
• Group matters
• Transactions
• International issues
• HMRC correspondence

Common situations we address

• UK company receiving dividends from a UAE subsidiary and needing treaty and credit analysis
• Management charges from UAE parent challenged or inconsistently treated for CT
• R&D, super-deduction or capital allowance claims in a group with UAE manufacturing
• Loss utilisation across UK entities after UAE expansion restructuring
• Transfer pricing adjustment proposed by HMRC on UAE related-party transactions
• Close company and associated company issues in a UK–UAE family group

Our approach

Corporation Tax compliance and planning are delivered with international issues in scope from the outset. We review related-party transactions, foreign income, PE exposure and group reliefs alongside standard computations. Where UAE Corporate Tax or transfer pricing affects UK taxable profits, both jurisdictions are considered before filing.

Typical deliverables

• Corporation Tax computations and CT600 returns
• Related-party transaction schedule linked to transfer pricing policy
• Capital allowances and fixed asset register review
• Loss memorandum and group relief analysis
• Foreign income and double tax relief workings
• HMRC correspondence and disclosure support where required

International items we commonly address

• Withholding tax on UAE dividends and interest
• Thin capitalisation on UK–UAE intercompany loans
• Diverted profits tax risk where UAE activity supports UK revenue
• CFC considerations for UK parents of UAE subsidiaries