Can the transfer of a going concern rules apply if connected parties are involved?
What next for HMRC following their loss in the Glasgow Rangers case?
Tax relief on costs incurred on a property purchase that does not proceed
Victims of missold interest rate hedging products (IRHPs) must declare compensation payments, HMRC have stressed.
Some taxpayers became entitled to redress payments following a review in light of failings identified by the Financial Conduct Authority in the way banks sold IRHPs to firms taking out business loans.
The bank calculates each payment based on analysis of the sales process. The figure comprise up to three elements: basic redress, compensatory interest and consequential losses.
Isocom Ltd and GH Tahmosybayat (TC3696)
The importance and usefulness of employee-ownership trusts
Employee share option schemes look set to become simpler for companies to handle, as the government considers implementing a recommendation from the Office of Tax Simplification (OTS).
A consultation document seeks views on a new vehicle to make it easier for businesses wishing to manage their workers’ share arrangements and create a market for employee shares.
Can a charge be avoided on a transfer of land from stock to fixed assets?
Contributions to the pension fund of a self-employed worker
PAYE and CIS firms face generic notification service alert
K Breen, D Breen, Redmires Lodge Nursery and Pre-School (Partnership) (TC3670)
Is the annual tax on enveloped dwellings deductible for tax purposes?
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