Mammoth Ltd started trading on 1 January 2023. The company's augmented profits have been as follows: - Year ended 31 December 2023: £524,000 - Year ended 31 December 2024: £867,000 - Year ended 31 December 2025: £912,000 Throughout all of these periods, Mammoth Ltd had one associated company. Under UK tax regulations, what is the first year for which Mammoth Ltd will be required to pay its corporation tax liability by quarterly instalments?

For the financial year ended 30 June 2024, Forgetful Ltd had a corporation tax liability of £166,250, which it did not pay until 31 July 2025. Forgetful Ltd is classified as a small (not large) company. Using the official HMRC late payment interest rates applicable for the period, how much interest will Forgetful Ltd be charged by HM Revenue and Customs (HMRC) for this late payment?

In May 2025, a bill introduced in the United States legislative framework proposed a 5% excise tax on outbound international financial remittances sent by which targeted category?