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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
UK stands firm against EU transaction tax
Chancellor casts doubt on use of revenues
Taxing large corporates
HMRC respond to media criticism
Cross-border loss relief "not good enough"
European Commission refers UK to Court of Justice
No process
Next Distribution Ltd and others (TC2100)
Audit exemption for thousands more SMEs
Rules overhaul sparks warning about tax implications
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC