Corporate Tax
Expert corporate tax articles and analysis from Simon Newsham CTA — a Chartered Tax Adviser with over 30 years' experience advising businesses and high net worth individuals.
HMRC Consultation: Reforming the Purchase of Own Shares Rules
HMRC's 2026 consultation proposes replacing the subjective trade benefit test for Purchase of Own Shares relief with a mechanical set of requirements. We examine what changes are on the table, what they mean for business owners planning a share buyback, and why the 5% holding threshold could catch out smaller shareholders.
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Selling a Business in 2026-27: BADR at 18%, Deal Structuring and Tax Planning
How the BADR rise to 18%, share vs asset sales, earn-outs and pre-sale structuring shape the tax on selling a UK business in 2026-27.
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What Is Business Asset Disposal Relief (BADR) and How Much Can It Save in 2026?
BADR caps CGT at 18% on the first £1m of qualifying lifetime gains from selling a business. As at August 2026, it saves higher-rate taxpayers up to £60,000 — but nothing for basic-rate taxpayers.
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How Is Selling a Business Taxed in the UK? A 2026 Guide
Selling a UK business is taxed as a capital gain at 18% or 24%, or 18% on up to £1m with BADR. As at August 2026, a share sale is almost always more tax-efficient than an asset sale.
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BlueCrest Loses £200m Supreme Court Tax Case: What LLPs Need to Know
The Supreme Court has unanimously dismissed BlueCrest's appeal over the 'salaried member' rules. We break down what the decision means for LLPs, partners, and anyone using a partner incentivisation plan.
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Corporate Tax Restructuring: A Complete Guide for UK Businesses
From demergers to group simplification, this guide covers every aspect of corporate tax restructuring. Learn how to reorganise your business tax-efficiently, obtain HMRC clearances, and avoid common pitfalls.
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Share Buybacks Explained: Capital or Income Treatment?
When a company purchases its own shares from a shareholder, the tax treatment of the proceeds is not always straightforward. We explain when capital treatment applies, what HMRC looks for, and how to avoid the most common pitfalls.
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Tax Planning for LGBTQ+ Business Owners
Strategic tax advice for LGBTQ+ business owners: corporation tax, dividend strategies, pension planning, and business succession planning.
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Richmond and Wimbledon Business Owners: Is Your Corporate Tax Structure Working Hard Enough?
South West London is home to a thriving community of SMEs, professional practices and high-growth businesses. Here's how specialist tax planning can protect and grow your bottom line.
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Birmingham Business Owners: The Corporate Tax and IHT Questions You Should Be Asking Right Now
Birmingham's business community is one of the UK's most dynamic. Newshams Tax Advisers outlines the key corporate tax and IHT planning opportunities for Midlands business owners.
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Selling Your Business in Kensington, Chelsea or Fulham? Here's What the Tax Bill Could Look Like
Business owners in Kensington, Chelsea and Fulham face unique tax challenges when selling, restructuring or passing on their companies. Here's a guide to the key planning opportunities.
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Sole Director Companies – Are You Making Decisions Unlawfully?
Urgent action needed for sole directors with model articles. Understand your legal obligations before it's too late.
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