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Companies

Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER
KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts
ANITA MONTEITH considers the practical problems when using iXBRL to file company accounts and tax returns
SI will impose significant burdens, claim tax bodies
Advice is required on the valuation of shares in a new holding company formed for a management buyout
Advice is sought regarding directors’ overdrawn loan accounts and liabilities under CTA 2010, s 455
Vodafone not liable for £1.4bn on joint venture deal
Dissolutions: limit set on shareholders’ distributions
A limited company bought land and built houses on it, which were sold on the open market at a loss. Two years later, after a period of no trading, the company plans to renovate properties from another business and offset the losses from the earlier sales against the potential profits on these buildings
Corporation tax measures summarised
Rules ‘more coherent than previously described'
Regime will exclude business profits of foreign subsidiary
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