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HMRC's clarifications on the substantial shareholdings exemption are welcomed by PETE MILLER

Reddleman Properties Ltd (TC1250)

B Ltd owned a commercial property for ten years which was managed by A Ltd, a company under common control. The property is being sold to an unconnected party and B Ltd plans to pay a management fee to A Ltd, which has trading losses brought forward

P35 penalties and reconciliations among subjects

ALLISON PLAGER delves into the latest HMRC consultations on online communication

RICHARD HARVEY and IVAN WOOLGROVE on the practical implications of the new associated companies rules

A limited trading company is owned equally by four shareholders. One of the shareholders has recently agreed to sell his shares by instalment payments

Clarification on exemption in TCGA 1992, Sch 7AC

PAUL HOWARD considers the consequences when a group of companies goes out of business

Moratorium on new regulation for small firms ends 2014

Small firms project focuses on disincorporation and simpler income tax

Mertrux Ltd (TC1253)

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