Course Details

The massive increase in the main Corporation Tax rate in April 2023 means saving tax has become considerably more important for companies ever since. The November 2025 Budget has added a few extra changes, so it’s vital to keep up to date to maximise potential savings and avoid the pitfalls.

 

In this course Carl Bayley covers the following topics:

  • 2025 Budget changes affecting companies and Corporation Tax
  • Capital expenditure: how to maximise the available reliefs
  • Marginal rate tax planning opportunities
  • Tax planning for private company shareholder/directors

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CPD Course Speaker

BSc FCA, Author and Presenter

Carl Bayley

Carl Bayley is the author of a series of plain English tax guides designed specifically for the layperson and the non-specialist (available from www.taxcafe.co.uk). His particular speciality is his ability to take the weird, complex, inexplicable world of taxation and set it out in the kind of clear, straightforward language taxpayers themselves can understand. Carl takes the same approach when speaking on taxation, a role he frequently undertakes with great enthusiasm, including his highly acclaimed annual ‘Budget Breakfast’ for the ICAEW. He has spoken on taxation on radio and television, including the BBC’s ‘It’s Your Money’ programme and BBC Radio 2’s Jeremy Vine Show. Carl is a past Chairman of the Tax Faculty of the ICAEW and former member of the Institute’s governing Council and Board. Aside from his tax books, Carl is an avid creative writer. His first novel, Trinity of Souls, was published in 2024, with his second, Destiny of Souls, following in March 2025. When he isn’t working, he takes on the equally taxing challenges of hill walking and horse riding: his Munro tally is now 106 and, while he remains a novice rider, his progress is cantering along nicely. Carl lives in the Scottish Borders, where he enjoys spending time with his partner, Linda.