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CIOT spring conference

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23 April 2013 / Mike Truman
Issue: 4399 / Categories: Comment & Analysis , Events

Highlights of the event held at Queens’ College, Cambridge, on 12–14 April

SPEAKERS

  • Paula Tallon Gabelle
  • James Bullock Pinsent Mason
  • Andrew Hubbard Tenon
  • Chris Jones LexisNexis
  • Emma Chamberlain Pump Court Tax Chambers
  • Nigel Popplewell Burges Salmon
  • Stephen Coleclough CIOT Vice President
  • John Barnett Burges Salmon

Appointing liquidators

Paula Tallon reminded delegates that when the trade of a company ceases or a liquidator is appointed the business will be non-trading from the start of the new chargeable accounting period (CAP).

For close companies this means that their assets will not be held for its trade and so they will be treated as a close investment holding company causing them to be liable to pay corporation tax at the...

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