Business Tax

From corporation tax and capital allowances to R&D relief, Patent Box and property taxes, Acumon gives finance directors and owner-managers one team for the whole tax picture. Many of our qualified tax advisors previously worked for HMRC, so your planning is grounded in how the tax authority actually operates — and your claims are built to withstand scrutiny.

Corporation Tax

The main rate is 25% on profits over £250,000, with a 19% small profits rate on profits up to £50,000 and marginal relief tapering the effective rate in between — with the thresholds divided between associated companies. We plan around these bands, manage filing and payment deadlines, and make sure losses, group relief and claims are used to full effect.

Capital Allowances

The Annual Investment Allowance gives 100% relief on up to £1 million of qualifying plant and machinery each year, and companies can use permanent full expensing for 100% first-year relief on new main-rate assets (50% for special rate). From January 2026 a new 40% first-year allowance is also available, while the main-rate writing-down allowance fell from 18% to 14% in April 2026 — so the timing and routing of capital spend has rarely mattered more. We build allowances claims into your investment decisions, not after them.

R&D Tax Relief

For accounting periods beginning on or after 1 April 2024, R&D relief runs through a single merged scheme: a 20% taxable expenditure credit on qualifying spend. Loss-making, R&D-intensive SMEs (at least 30% of total expenditure on R&D) can instead claim Enhanced R&D Intensive Support, with a payable credit worth up to 14.5% of the surrenderable loss. We identify qualifying projects, quantify eligible costs and prepare evidence-led claims that stand up to HMRC's increased scrutiny.

Patent Box

Companies electing into the Patent Box pay an effective 10% corporation tax rate on profits attributable to qualifying patented inventions — against a 25% main rate. We assess eligibility, run the calculations and coordinate Patent Box with your R&D claims.

Capital Gains and Selling Your Business

CGT for individuals is now 18% within the basic rate band and 24% above it, across all asset types, with the annual exempt amount cut to £3,000. Business Asset Disposal Relief taxes qualifying gains at 18% for disposals on or after 6 April 2026, within a £1 million lifetime limit. If a sale or reorganisation is on the horizon, early planning protects the reliefs — we review your position well before terms are agreed.

Owner and Employment Taxes

Dividend tax rose in April 2026: the allowance is £500 and rates are now 10.75% (basic), 35.75% (higher) and 39.35% (additional). Employer National Insurance is 15% above a £5,000 secondary threshold, softened for eligible employers by a £10,500 Employment Allowance. With income tax thresholds frozen until April 2031, we review your salary, dividend and pension mix every year so profit extraction stays efficient.

Property Taxes and ATED

Corporate-held residential property brings ATED (2026/27 charges from £4,600 to £303,450), a potential flat 17% SDLT rate on purchases over £500,000, and VAT questions such as the option to tax. We assess reliefs, handle the returns and advise on whether the structure still works.

International, Investment Reliefs and Succession

Double taxation: treaty analysis, residence planning and relief claims for cross-border income.

EIS and SEIS: investor reliefs of 30% (EIS) and 50% (SEIS) income tax relief make these schemes powerful fundraising tools — we manage eligibility, advance assurance and compliance.

Inheritance tax: Business Property Relief and Agricultural Property Relief planning, trusts and family investment companies for succession.

Internationally mobile owners: advice on the 4-year foreign income and gains (FIG) regime that replaced the old non-dom rules.

VAT and HMRC Investigations

Our VAT team covers registration, returns, partial exemption and international VAT, and our investigation specialists — several formerly of HMRC — represent you in enquiries and disputes, from routine aspect enquiries to serious COP9 cases.

What You Get With Acumon

• One team across corporation tax, VAT, personal tax and employment taxes
• Many of our qualified tax advisors previously worked for HMRC
• Claims handled end to end: R&D relief, Patent Box, capital allowances and more
• Annual salary, dividend and pension reviews for owner-managers
• Deadlines managed — returns filed on time, every time
• Strategic planning before transactions, not after them
• All 90 of our professionals are based in the UK

Why Acumon for Business Tax?

• Many of the firm's qualified tax advisors previously worked for HMRC
• In-house Chartered Tax Advisor (CTA), qualified by the Chartered Institute of Taxation
• All 90 of the firm's professionals are based in the UK

Get a Fixed-Fee Quote

Tell us what you need and we'll come back within one business day with a clear scope and a fixed price — no hourly-rate surprises. Call 020 8567 3451 or use the form and we'll be in touch.