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Companies
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CT update (2)
Further improvements to HMRC site
Tax system 'not kind enough to firms'
Company directors see scope for improvement
Holding off
A company has been through three successive management buyouts resulting in a chain of four effectively dormant holding companies. How can the structure be rationalised?
Push and shovel
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
Managing liabilities
A company director wishes to pass the shares of his deceased wife, plus some of his own shares, to his two managers. Will the transfer create a liability under the employment-related securities legislation?
Forgiveness
Dispute over CT loan advice
MRR calculator
Update for online CT tool
Companies House to accept iXBRL accounts
Move aimed at reducing firms' admin burdens
Connected companies
Late payments of interest
Taxman consults on new AIF and TEF regimes
Comments wanted by 16 Oct
Interest distributions made by investment trust companies
Consultation on new guidance for Company Taxation Manual
Not associated
Paycheck Services 3 Ltd and other companies; CRC v Holland and another, Court of Appeal, 2 July 2009
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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
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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