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December accounting deadlines

Just a reminder that the end of this month is a significant deadline for a few reasons.

  • It is the filing deadline for corporation tax returns for accounting periods ended 31 December 2014;
  • The last chance to maximize use of the £500,000 Annual Investment Allowance for 2015 plant and machinery purchases before the allowance falls to £200,000 for 2016 (apportionment applies for accounting periods straddling 31 December);
  • The Liechtenstein Disclosure Facility closes for UK residents to register to disclose UK tax irregularities.



Date: 10th December, 2015
Author: Jacqui Gudgion


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