Try the following:
SELECT
COALESCE([t1].[company_number], [t2].[company_number]) AS [Company_Number],
MONTH(COALESCE([t1].[date], [t2].[date])) AS [Month],
[t1].[value] AS [2018 Value],
[t2].[value] AS [2017 Value]
FROM
[table1] AS [t1]
FULL OUTER JOIN
[table2] as [t2] on [t1].[company_number] = [t2].[company_number]
AND MONTH([t1].[date]) = MONTH ([t2].[date])
Just tried using (you can copy / paste into the editor and execute), and it works fine:
DECLARE @t1 TABLE (Company_number INT, [Date] Date, Value INT)
DECLARE @t2 TABLE (Company_number INT, [Date] Date, Value INT)
INSERT INTO @t1 VALUES (123, '2017-01-01', 5), (123, '2017-02-01', 10)
INSERT INTO @t2 VALUES (123, '2018-01-01', 15), (456, '2018-01-05', 33)
SELECT
COALESCE([t1].Company_number, [t2].Company_number) AS [Company_Number],
MONTH(COALESCE([t1].[date], [t2].[date])) AS [Month],
[t1].[value] AS [2018 Value],
[t2].[value] AS [2017 Value]
FROM
@t1 AS [t1]
FULL OUTER JOIN
@t2 as [t2] on [t1].[company_number] = [t2].[company_number]
AND MONTH([t1].[date]) = MONTH ([t2].[date])
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