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64
Motivation for lease
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
The association
Who is associated with whom, and why? NICHOLA ROSS-MARTIN investigates
Simplifying gains on foreign assets
Should it be permitted to use other currencies for computations?
Wrong address
Partito Media Services Ltd (TC1949)
Does the cap fit?
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
What is a premium?
Bluesparkle Ltd (TC1743)
Subsiding subsidiary
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?
Football fantasies
A buyer may want company assets rather than shares. HEATHER MILLER considers the implications
Relief for disincorporation?
Condoc follows OTS report
Conditions not satisfied
Benson Partnership Ltd (TC1760)
Magical mystery tour
PETER RAYNEY navigates the long and winding road of a corporate demerger case study
No more major iXBRL tagging requirements
Limited additions set for autumn 2013
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
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In brief: 23 January 2025
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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