Business and corporate tax

Practical, commercially driven, risk-assessed advice. That’s what you’ll get from our business and corporate tax advisers.

We’ve been helping businesses with every aspect of their taxes for over 80 years, with hands-on involvement from partners and a team of technical experts.

We can support you with any business and corporate tax need that you have – from managing tax risk to employment tax to navigating partnerships and LLPS and beyond. Take a look at our full range of services below.

As a member of Moore Global Network, a global accountancy and consultancy network in some 112 countries around the world, we are also well placed to meet your international tax needs.

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Lead Contact

Andrew Constable

+44 (0)20 7566 3741
Email: Andrew Constable

Corporate tax

There’s no one-size-fits-all approach to business taxes. Developing a robust corporate tax strategy that fits your company’s needs calls for a bespoke service. That’s where our experts come in.

Dedicated team

You’ll get a dedicated team led by a specialist partner with experience of your business area. We’ll take the time to get to know your business and your goals, working with you to understand your needs and shape your corporate tax strategy.

Bespoke service

We’re able to support you across the full range of business taxes. In each case, we’ll make sure you’re compliant and, in times of business change, we can advise you on group planning and restructuring, financing, and mergers and acquisitions.

If your business is growing and you’re moving from external tax support to building an in-house team, we can support that transition, too.

Clear focus

Whatever area of tax support you need, our focus is the same: we’ll help you understand and manage your tax risks and make sure you’re only paying what you need to pay, all in the context of your company’s risk profile and commercial circumstances.

For more information on developing a tax strategy for your business, don’t hesitate to get in touch with our expert partner in this field, Ruth Brennan.

International tax

Business going global? If you need to enter into transactions overseas, you need our International Tax team. Specialising in cross-border tax planning and compliance, we have in-depth experience working with international, entrepreneurial corporate clients.

A global network

International transactions often call for local knowledge. So we’ll reach out to our network of overseas tax practitioners, all part of the trusted Moore Global Network.

Your dedicated team

As with all our tax services, you’ll be given a team led by a specialist tax partner who will have direct involvement in your project.

Our recent international projects

  • Structuring and due diligence on acquisition and disposal assignments for UK companies with overseas operations
  • Post-acquisition group restructures and rationalisation
  • Intellectual property tax planning exercises
  • Managing overseas advisers in terms of overseas compliance
  • Tax audits involving transfer pricing
  • Controlled Foreign Companies compliance
  • Thin capitalisation and transfer pricing issues arising from HMRC
  • Group tax management role to troubleshoot the worldwide group tax charge to limit the impact on shares

If you’ve got any questions about international tax, get in touch with our expert partner in this field, Nick Blundell.

Transfer pricing

A well-conceived transfer pricing policy provides non-aggressive tax cost control opportunities whilst ensuring compliance across the global value chain.

Transfer pricing is governed by an established set of guidelines, legislation and best practice.   Through collaboration with member firms of the Moore Global Network we can work with you to ensure that your transfer pricing arrangements are robust and in accordance with OECD norms and those of overseas tax jurisdictions.  Correct arm’s length pricing to align profits with value creating activities not only ensures compliance with the law but provides a strong basis for management performance evaluation and the allocation of future resources.

Our services include:

  • Preparing and updating transfer pricing documentation, including OECD compliant local and master files
  • Benchmarking studies
  • Transfer pricing policy design and implementation
  • Drafting and executing intercompany agreements

In addition to the three-tier approach to transfer pricing, we also advise on the other elements of the OECD’s BEPS (base erosion and profit shifting) 15-point action plan and their impact on companies operating internationally. In particular:

  • Hybrid mismatch arrangements
  • Controlled foreign company rules
  • The corporate interest restriction
  • Permanent establishment status

Need some advice on transfer pricing? Get in touch with our lead expert, Ruth Brennan.

Tax governance

Tax is now a key part of the corporate agenda, with boardrooms and governance bodies increasingly mindful of the need to have a proper understanding of their business’ tax risks and responsibilities to ensure that appropriate systems are in place to manage them.   The focus on audit independence is also a key driver in the decision-making process regarding the outsourcing of tax services, with businesses increasingly being unable to rely on their auditors for non-audit services.

Our tax specialists understand your needs as you navigate the day-to-day management of tax functions such as corporate tax, VAT and employment taxes and the increased tax complexities associated with operating both internationally and within the UK.  We don’t see tax governance work as just a process. The work we undertake provides us with an opportunity to fully understand your business, the key risks you face and the issues that matter to you the most.

We can work with you to navigate the following tax governance areas that may need to be addressed:

  • Senior Accounting Officer certification
  • Publication of a tax strategy
  • Country by Country Reporting
  • Working with HMRC’s Customer Compliance Managers
    • Tax enquiries
    • Dispute resolution
    • Real time collaboration
    • HMRC business risk reviews

Creative sector tax reliefs

The tax reliefs for the creative sector have expanded substantially over recent years and now include:

While these reliefs have similar characteristics, there are conditions which are specific to each.

Our team of creative sector specialists, including two partners and two senior managers, are here to guide you through the rules to ensure that you take full advantage of these reliefs. This will include looking critically at production expenditure and whether it meets the criteria for the relief concerned. They are experienced in dealing with claims in the not-for-profit sectors as well as for commercial entities.

The timing of a claim can also be crucial, and we will look to expedite the process especially where the tax credit is critical to cash flow.

We can also advise on the overall business structure to ensure that the reliefs can be optimised.

Finally, certain reliefs have a ‘Culturally British’ test, and this may require an accountants Report. Our Media Team can assist with this aspect of the claim to ensure that the production can qualify.

If you’ve got any questions about Creative sector tax reliefs, get in touch with our expert partner in this field, Mike Hayes.

Mergers and acquisitions tax

Selling your business or purchasing a new company is likely to be one of the largest transactions in your life. It goes without saying that you need it to go smoothly. Making sure that tax issues don’t adversely affect the outcome is where our Mergers & Acquisitions Tax team can help.

Selling a business

For a sale, we can manage the process from start to finish. We’ll do the advance planning, making sure all relevant tax relief is applied. We’ll help with staff retention and can shape share incentive structures.

We can also assist with tax due diligence, structuring transactions and help with tax warranties and tax covenants. We’ll even help plan out your tax payments and assist with the necessary reporting for HMRC.

Buying a business

If you’re buying a business, we’ll take care the tax due diligence, so your purchase doesn’t bring any unexpected tax liabilities. We can also help structure the acquisition and apply all available tax relief for finance costs, as well as help you plan your financing generally.

To see how our Mergers & Acquisitions team can help you, get in touch with our expert partner in this field, Mark Fielden.

Partnerships and LLPs

The tax regulations around partnerships and LLPs are notoriously difficult to navigate. Issues can crop up at each stage: during the initial founding of the partnership, to commencement rules in the opening year, right up until the taxation on disposals of goodwill on retirement.

Throw in the various forms – general partnerships, overseas partnerships, limited partnerships and limited liability partnerships – each governed by different legal principles and it becomes clear that, if there’s one service that’s genuinely essential to any partnership, it’s tax and legal support.

Our Partnerships and LLPs Tax Team has been providing expert advice in this area for years, developing leading-edge tax solutions across a range of sectors. Made up of tax and legal experts, the team can provide support across every stage of setting up and running a partnership.

We focus on helping you to understand your tax risks and manage them. We’ll make sure you pay the right amount of tax, taking account of your risk profile and your commercial circumstances.

If you’re looking for tax and legal advice for your partnership, get in touch with our expert partner in this field, Andrew Constable.

Employment tax

Taking on employees is an exciting step for any business – but it can also be challenging to know where to start. Our Employment Tax team is here to help you navigate the world of having staff, whether you’ve got 1 or 1,000 employees.

We’ll be there to support you from the very beginning. Reach out to us for help with implementing payroll, pension auto-enrolment, understanding expenses and taxable benefits and HMRC reporting requirements.

Once you’re up and running, we’ll be there whenever you need us. We can guide you through periodic HMRC compliance checks, helping you prepare beforehand and providing full support throughout and after.

And we can help make your company a place that your employees love working. We can shape employee reward packages, identify any tax free benefits and introduce salary sacrifice and share incentive schemes.

If you’ve got any questions about employment tax, get in touch with our expert partner in this field, Tim Stovold.

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Global employer services

As the business environment becomes increasingly more global, you may find yourself offering your employees the chance to work overseas, or seconding employees from other locations into the UK.

With these new opportunities come a whole new series of tax systems and regulations to navigate. Enlist our expatriate tax experts to guide you through all the tax issues that having a global network of employees can bring.

Get a head start

Our team has in-depth experience helping with staff secondments and long-term moves to and from the UK. We know that it’s an area where it pays to seek advice well in advance of an employee arriving or departing. That way, all the necessary steps can be taken and we can make sure that opportunities aren’t missed.

Bespoke service

We’ll work with you in whichever way suits you. We can liaise with your HR department with a focus on your obligations as an employer, or we can provide our services direct to each employee with a focus on making all necessary claims on their personal tax return rather than through your payroll.

UK residents working overseas

We can advise on:

  • UK payroll and National Insurance obligations
  • Payroll obligations in host country
  • Reporting leavers to HMRC
  • Continued liability to pay UK tax

Overseas residents working in the UK

We can advise on:

  • Structuring employee packages so you claim all available tax relief
  • Tax relief available from National Insurance
  • Social Security obligations in the employee’s home country
  • Overseas workday relief
  • Tax equalisation calculations
  • Modified PAYE schemes
  • Double tax relief through the payroll
  • Short Term Business Visitor arrangements and associated HMRC reporting
  • Taxation of share options and awards
  • UK tax return completion including advising on the UK Statutory Residency Test

If you’ve got any questions about expatriate tax, get in touch with our expert partner in this field, Tim Stovold.

Tax dispute resolution

Facing a tax investigation can be stressful, disruptive and feel intrusive. But getting expert advice at the outset can make an enormous difference to the outcome. Our Tax Dispute Resolution specialists have decades of experience of bringing even the most complex disputes to a successful conclusion. And the cost of the advice pales into insignificance next to the potential saving in tax liability.

We will advise you on how to cooperate with HMRC at the earliest opportunity so you can get the outcome you want and achieve some closure. We’ll also make sure you don’t agree to an unnecessary investigation, saving you time, expense and stress.

We can help with all types of tax enquiries, including:

To discuss any of our tax dispute resolution services or to find out how we can support you through an investigation, get in touch with our expert partner in this field, John Hood.

VAT and duty planning

When it comes to tax rules, things don’t get much more complex and confusing than VAT. But our VAT team knows the system inside out.

One of the most experienced teams in the business, we work with companies, charities and not-for-profits to make sure they avoid penalties and costly overpayments. In fact, we often significantly reduce how much VAT they have to pay.

Starting out?

We can help with VAT registration and make sure you tick all the necessary boxes.

Established business?

We offer a full UK VAT service, including advice on large and complicated transactions. We can carry out VAT health checks to spot any issues before HMRC and represent you in disputes and appeals if necessary.  And if your business takes you outside the UK, we can advise on international VAT issues and tax recovery.

Finally, we have got a great deal of experience with helping clients prepare for making tax digital, please contact us if you’d like to discuss how we can help you too.

Reach out to our VAT Director, Debbie Jennings, to discuss any of your VAT queries.

Stamp duties

If you’re buying a property in England or Northern Ireland, you’ll pay stamp duty land tax (SDLT). But the rules around it can be complex. And if you get them wrong? The implications are significant.

At Moore Kingston Smith, our team of experts advise on all aspects of stamp duty for individuals, businesses or professional advisors working on their own client’s affairs.

Our most popular services include:

  • Analysing the stamp duty implications of specific transactions
  • Helping to reduce the amount of stamp duty you’ll pay
  • Seeking stamp duty repayments on your behalf
  • Structuring transactions so that you don’t pay any unnecessary stamp duty
  • Reviewing and applying rules around non-residential property or multiple dwellings to help reduce tax liability
  • Advising on higher stamp duty on the purchase of additional residential properties

Need some advice on stamp duty land tax? Get in touch with our lead expert, Andrew Constable.