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07 May 2013
Highlights from the event held in London on 25 April
SPEAKERS
- Rebecca Benneyworth deputy chair ICAEW Tax Faculty
- Lin Homer chief executive HMRC
- Peter Vaines Squire Sanders
- Paula Tallon Gabelle
- Peter Rayney Peter Rayney Tax Consulting
- Keith Gordon Atlas Tax Chambers
Associated companies
Rebecca Benneyworth said she was pleased the complications of associated companies were to be abolished for the purposes of the small profits rate once the main rate comes down to 20% from April 2015.
However she pointed out that the definition will have to remain in the legislation in order to establish whether quarterly instalments were due. HM Treasury have apparently promised to look at this “creatively”.
Since removing the definition would be a step towards simplification Rebecca wondered whether all companies...
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