Company tax - Company tax
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Minutes of shareholders' meeting to pay final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. Where there is more than one shareholder the resolution must be passed at a shareholders' meeting... Read more
24 Feb 2023


Resolution of sole director to pay interim dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. For an interim dividend approval is only required from the board. Where there is only one director... Read more
24 Feb 2023


Resolution of sole shareholder to pay final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. Where there is only one shareholder the resolution can be passed by them alone. The resolution sh... Read more
24 Feb 2023


Written ordinary resolution to approve final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. For a final dividend approval is required by the shareholders. The approval can be given at a sh... Read more
24 Feb 2023


Claim for company loss relief under temporary extensionIf your company makes a loss in an accounting period falling into financial year 2020 or 2021, it can take advantage of the temporary extension to the carry-back relief to relieve total profits f... Read more
24 Sep 2021


Flow chart - close, dissolve and strike off a companyIf you no longer need a company, you can apply to Companies House to have it struck off. Before you do this several conditions must be met. The procedure itself is simple. However, you must also en... Read more
15 Dec 2020


Flow chart - forming a limited companyLimited companies are often created specifically for tax reasons although primarily their purpose was to limit their owners' financial and other liabilities. Forming a limited company can be a simple process but i... Read more
15 Dec 2020


Flow chart - pay a company dividendA dividend is a distribution of a company's profits. There are two types of dividend: interim and final. A company is not obliged to pay a dividend but when it does it can choose to pay either type. Flow chartA final... Read more
15 Dec 2020


Flow chart - company loans to participatorsWhere a company advances money or confers a benefit directly or indirectly to an individual who owns or has a say in controlling the company it must pay a tax charge unless the arrangement is covered by an e... Read more
15 Dec 2020