Tax-efficient corporate investments

Since 2016, changes to financial practices have affected the way businesses can invest surplus cash into investment bonds, which can mean you face greater tax implications. We can advise you on the options for tax-efficient investing.

The inception of Financial Reporting Standard 102 (FRS102) introduced significant changes in the taxation and reporting of investments owned by limited companies. Prior to this, small companies holding investment bonds and unit trusts could use historic cost accounting to defer the taxation of investment gains until surrender or withdrawal.

Now, with the exception of micro entities, organisations no longer have the ability to use historic cost accounting for the majority of investments and must report investments in company accounts under fair value accounting.

Our expert wealth consultants can help you look to invest in line with your objectives and corporate tax position, without impacting your historic and potential future investment gains. Contact us today for a personal consultation.

The value of an investment with St. James’s Place will be directly linked to the performance of the funds you select and the value can therefore go down as well as up. You may get back less than you invested. An investment in equities does not provide the security of capital associated with a deposit account with a bank or building society.

The levels and bases of taxation and reliefs from taxation can change at any time. The value of any tax relief depends on individual circumstances.

Interested in finding out more?

Call 01273 390561 to speak to an adviser