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Companies

Use of reliefs by private firms remains low, finds survey
Clarification of ‘change of ownership’
Authentication codes required for Companies House webfiling
New regulations laid before Parliament
Marks end of Banking counterpart
Move to close corporate rescue loophole
Philips Electronics UK Ltd (TC 176)
Legal & General Assurance Society Ltd (TC 175)
The European Commission has referred the UK to the ECJ
Marks and Spencer plc (TC 181)
Comments on guidance wanted by 1 Nov
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
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