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Bad company
How does the current corporation tax penalty regime operate? MARIA KITT explains
Share scheme approval gets makeover
Taxman aims for faster response to applications
Defeat is largely irrelevant
EU Commission v government of Gibraltar and United Kingdom (joined cases C-106/09 P, C-107/09 P), European Court of Justice
Nature of borrowing
W Green (TC1502)
Location of parent not relevant
CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
Film tax relief extended
Available until end of December 2015
Enterprise not favoured, claim private firms
Tax measures criticised for lack of impact
Straddling the change
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
First-time R&D claimants offered support
HMRC launch voluntary advance assurance pilot scheme
FTSE 100 firms' tax rate drops by a third
Moves overseas by UK companies have played a part, claim accountants
FTSE firms under fire for use of havens
Most multinationals routinely set up offshore to dodge tax, claims charity
Corporate partners
A corporate partner can be an effective tax planning device for the self-employed...
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READERS'
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Tax tip: Relief on tax-advantaged arrangements
Feedback: 17 October 2024
Readers’ forum: Mitigating IHT on farmhouse inheritance?
Readers’ forum: Does gift on death create reservation of benefit?
Readers’ forum: Capital gains tax for giving shares?
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NEWS
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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
DEADLINE DATES
Deadline dates for November 2024
CASES
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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