Companies

Go to page of 64

CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)

The patent box has arrived. MARGARET SAVORY explains the rules

Election to benefit must be made within two years

The two shareholders of a limited company have had a disagreement and now wish to go their own ways. Could the net assets of the company effectively be split by way of a management charge to two separate new companies?

Dale Services Contracts Ltd (TC1985)

Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)

Who is associated with whom, and why? NICHOLA ROSS-MARTIN investigates

Should it be permitted to use other currencies for computations?

Partito Media Services Ltd (TC1949)

PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs

Bluesparkle Ltd (TC1743)

A subsidiary company has recently entered into insolvent liquidation. This company has losses, but does the insolvency mean that these can no longer be surrendered under group relief?

Show

Results

Go to page of 64

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Read All

Tax tip: Relief on tax-advantaged arrangements Feedback: 17 October 2024 Readers’ forum: Mitigating IHT on farmhouse inheritance? Readers’ forum: Does gift on death create reservation of benefit? Readers’ forum: Capital gains tax for giving shares?