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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
By Tim Sanders and Philip Ridgway; £98 (plus 7.7% VAT)
Elective regime to be introduced
First-year measure covers 40% expenditure
Worldwide debt-cap delay welcomed
PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009
Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN
Do it only with care, says PHILIP RIDGWAY
MIKE TRUMAN looks at how a retrospective tax on bonuses paid by failed banks could be structured
Legislative move in reaction to CT cut
Legislation change follows ECJ rulings in favour of traders
Draft clause published
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