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64
The duck test
Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN
It’s alive!
Rumours of research and development relief’s death are exaggerated, claims MARIA KITT
Reconstruction
A husband and wife and two sons carry on a building business through two companies; the first owned by the parents, the second by all four of them
Sizzling CIS
Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the corporation tax return
Dormant firms going active can use CT online
No more form CT204 Active Company
News regs for controlled foreign companies
Move to allow application of debt cap mechanisms for corporation tax charge
On the slide
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business
Extractor fan
A company purchases properties and pays a separate company to renovate them. If the purchasing company retains £25,000 of profit that is distributed under 2010, s 1030A, could the process be repeated with a new property by a new company?
Debt cap
Two consultations
Keeping house
The importance of the
De Beers Consolidated Mines
case in determining corporate residence
Consortium relief found wanting
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
Majority of SMEs missing out on R&D benefit
There is belief that credit applies only to science, says expert
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NEWS
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Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required
Downloaded return forms will be accepted by HMRC
DEADLINE DATES
Deadline dates for November 2024
CASES
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Lack of privacy for annex to be a single dwelling
Anonymisation permitted due to risk to family overseas
Rules of the scheme must be followed
Same income taxed twice in error
Repairs did not affect suitability for use as a dwelling
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This week's opinion: 17 October 2024
Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required