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Companies
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Loan relationships
Guidance on late payments of interest between connected companies
Draft guidance on land remediation relief rules
Revenue & Customs Brief 29/09
CT online
Regulations for compulsory web filing published
Is it a loan?
Hill Samuel Investments Ltd (SpC 738)
The times, they are a-changing
PETE MILLER considers the corporate tax proposals in the 2009 Budget
Fishy loans
A company director believes that he may be able to extract funds from his limited company by means of a back-to-back loan arrangement with the director of another limited company
Tax Indemnities and Warranties, 3rd edition
By Tim Sanders and Philip Ridgway; £98 (plus 7.7% VAT)
Authorised investment funds
Elective regime to be introduced
Temporary allowance introduced for plant
First-year measure covers 40% expenditure
Foreign profits package set for launch
Worldwide debt-cap delay welcomed
You’re ready now
PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009
Does one size fit all?
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
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READERS'
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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
Deadline dates for November 2024
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