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A buyer may want company assets rather than shares. HEATHER MILLER considers the implications
19 Jun 2012
Relief for disincorporation?
Condoc follows OTS report
19 Jun 2012
Conditions not satisfied premium icon
Benson Partnership Ltd (TC1760)
19 Jun 2012
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PETER RAYNEY navigates the long and winding road of a corporate demerger case study
12 Jun 2012
No more major iXBRL tagging requirements
Limited additions set for autumn 2013
06 Jun 2012
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PAUL DUCKWORTH and JAMES TETLEY explain why a company’s claims for R&D relief need not be terminated
29 May 2012
Back to the ECJ
Test Claimants in the Franked Investment Income Group Litigation v CRC and another, Supreme Court
29 May 2012
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JD Wetherspoon plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
28 May 2012
Alternative avenues premium icon
TONY JENKINS considers the tax-efficient extraction of corporate profits for entrepreneurs
22 May 2012
Corporation tax annuals 2011/12 premium icon
Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45
17 May 2012
Make CCCTB mandatory, says Brussels
SMEs would be able to opt in
11 May 2012
It’s my tax relief premium icon
Drachs Investments No 3 Ltd v Brightsea UK Ltd, Court of Appeal
11 May 2012
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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
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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
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