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ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds

Proposal brings UK in to line with overseas rivals

In which the author takes a trip with HMRC’s free, online, corporation tax-filing software

Consultation on draft guidance

Also suggests self-certification process for employee share schemes

Seascope Insurance Services Ltd (TC1664)

Farnell Electronic Components Ltd (TC1440)

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

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