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Advice is sought regarding directors’ overdrawn loan accounts and liabilities under CTA 2010, s 455
Vodafone not liable for £1.4bn on joint venture deal
Dissolutions: limit set on shareholders’ distributions
A limited company bought land and built houses on it, which were sold on the open market at a loss. Two years later, after a period of no trading, the company plans to renovate properties from another business and offset the losses from the earlier sales against the potential profits on these buildings
Corporation tax measures summarised
Rules ‘more coherent than previously described'
Regime will exclude business profits of foreign subsidiary
How does the current corporation tax penalty regime operate? MARIA KITT explains
Taxman aims for faster response to applications
EU Commission v government of Gibraltar and United Kingdom (joined cases C-106/09 P, C-107/09 P),
European Court of Justice
W Green (TC1502)
CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
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