Since 1927 the leading authority on tax law, practice and administration
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
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
