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When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
12 Jul 2011
Revenue's bi-monthly news round-up published premium icon
Items include an update on form P85, news of a live trial of certain Revenue forms, and guidance on CT online filing
01 Jul 2011
Consultation on CFC regime launched
The aim is to make the UK more competitive
30 Jun 2011
Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
23 Jun 2011
The association premium icon
A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was
21 Jun 2011
More on R&D premium icon
Response to tax credits condoc
21 Jun 2011
SMEs demand reduction of tax burden
'Rate of employers NICs stymieing job creation'
09 Jun 2011
Filing company tax returns early premium icon
Budget changes to take effect when Finance Bill receives royal assent
03 Jun 2011
No deduction premium icon
JT Dove Ltd (TC893)
31 May 2011
Not solely for charity premium icon
Helena Partnerships Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
27 May 2011
CFCs regime must change, EC tells UK
Lack of compliance with law on free movement of capital
27 May 2011
Large partnerships to get coordinators
Taxman aims to provide joined-up service
25 May 2011
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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?
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NEWS premium icon
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Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025
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Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC
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