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Treasury moves to reassure big business
Document sets out tax policy framework
Lack of evidence
The claim that poor countries lose $160 billion in tax from ‘transfer mispricing’ has been repeated endlessly. MIKE TRUMAN finds it hard to justify
New rules clamp down on repo loophole
Legislation backdated to October 2007
Incidental to installation
JD Wetherspoon plc (TC312)
Unfinished business?
KEN MOODY considers the loan relationship rules and their application to connected party debt
Treasury offers £160m boost to gas fields
New tax incentive for region west of Shetlands
Huge rebates forecast for investment funds
Another victory for Aberdeen in dividends saga
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
CT rebates 'taking twice as long as last year'
Accountancy group blames new HMRC system
CT online
HMRC directions under new regulations
Update for rules on transfer of assets
Change in regard to move from overseas branch to non-resident company
Tax tweaks
No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report
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READERS'
FORUM
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Tax tip: Relief on tax-advantaged arrangements
Feedback: 17 October 2024
Readers’ forum: Mitigating IHT on farmhouse inheritance?
Readers’ forum: Does gift on death create reservation of benefit?
Readers’ forum: Capital gains tax for giving shares?
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NEWS
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Business owners considering exit strategies
Employment expense claims must be made by post
Registration guidance for private schools published
Confirmation of agent codes required
Downloaded return forms will be accepted by HMRC
DEADLINE DATES
Deadline dates for November 2024
CASES
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Lack of privacy for annex to be a single dwelling
Anonymisation permitted due to risk to family overseas
Rules of the scheme must be followed
Same income taxed twice in error
Repairs did not affect suitability for use as a dwelling