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Dawsongroup Ltd (TC105)

A new minimum interest rate on tax repayments of 0.5% is to be introduced

ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee

A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.

'Move likely to be costly and problematic'

A company director has loaned borrowed money to his company in an attempt to keep it afloat. The company appears to have ceased trading, but if it restarts on a smaller scale will the director still be eligible for tax relief on the loan interest?

Issue regarding repeal of Treasury consent rules

BARBARA ALLEN and ANDREW PATTERSON look at funding employee benefit trusts

In the year ended 28 February 2005, a company purchased goodwill from an unrelated partnership and amortisation has been claimed. Can HMRC now open an enquiry into the value of the goodwill?

Marks and Spencer plc (TC5)

Vodafone 2 v CRC, Court of Appeal, 22 May 2009

The members of a professional partnership are considering setting up separate limited companies which will own their shares of the partnership goodwill. Will this enable them to draw monies tax free from their directors’ loan accounts?

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