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Business Essentials – Associated Companies

From April 2023 the Corporation Tax rules changed, with the headline being an increase in the main rate of Corporation Tax to 25%.  From this date, companies whose taxable profit was less then £50,000 would be subject to the small profit rate of 19% Corporation Tax. Companies with profits between £50,000 and £250,000 will pay a gradually increasing effective rate of taxation due to something known as marginal rate relief.

Horizon Scanning: Four questions social enterprises need to answer

With so much going on in the present, it’s not always easy to look to the future. However, the identification of potential risks and opportunities is vital to the long-term health of any business, and social enterprises are no different. Horizon scanning helps in assessing whether you are adequately prepared for future changes or threats.

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