Dividend waivers in a holding company and subsidiary and tax liabilities
What are the implications of the omission of perfume from stock figures?
Abbey National Treasury Services plc & another (TC4424)
Implications of an inter-company loan being written off
Margaret Hodge’s legacy as chair of the Public Accounts Committee
Next Brand Ltd (TC4368)
Gemsupa Ltd & another (TC4302)
How will the government’s ‘one nation’ approach apply to tax?
Tax transparency is becoming the norm, but many companies do not yet have systems or resources in place to meet new requirements, according to a study from accountancy giant EY.
Leekes Ltd and corporate loss streaming
Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.
A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.
Liabilities that might arise on a corporate change of residence