Companies

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A company has been trading for about ten years, but has not paid corporation tax for four years due to the ‘critical personal need’ of the directors amd also owes VAT

Explainaway Ltd and others (TC1267)

JOHN MOORE, MARTIN ROBERTS, BARBARA SKORUPSKA, TONY SADLER and JEREMY TYLER provide clarification and advice on statutory and non-statutory clearances as they are applied to company reconstructions

'Legislation reflects removal of requirement for company to claim for small profits rate'

MJP Media Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Wider review will follow Budget 2012

Review repeats call for IT/NI merger and extension of VAT

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

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