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PAUL DUCKWORTH and JAMES TETLEY explain why a company’s claims for R&D relief need not be terminated

Test Claimants in the Franked Investment Income Group Litigation v CRC and another, Supreme Court

JD Wetherspoon plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

TONY JENKINS considers the tax-efficient extraction of corporate profits for entrepreneurs

Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45

SMEs would be able to opt in

Drachs Investments No 3 Ltd v Brightsea UK Ltd, Court of Appeal

'OTS must keep on top of small business issues'

An otherwise unconnected individual and a limited company own a newly built commercial building which they let out. They are registered as partners for VAT purposes

A trading company has substantial cash balances of about £300,000, share capital of £70,000 and a capital redemption reserve of £30,000. The shareholder/director wishes to extract £100,000 of the cash balance from the company

A H Field (Holdings) Ltd (TC1800)

First Nationwide v CRC, Court of Appeal

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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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