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Companies

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Company structure

Trading company

Need to know

Orchestra tax relief

Nursery business

Illuminating returns

Company shares

What is the future for employee car ownership schemes, asks Alastair Kendrick.

Embracing e-invoicing

Pete Miller analyses the case of Gould on the taxation of dividends.

Executor steps up

Research and development

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NEWS

Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers

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Deadline dates for March 2025

CASES

Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments

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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low

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