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Companies

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
Further improvements to HMRC site
Company directors see scope for improvement
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?
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
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?
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