Companies

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Companies will be able to protect rights-issue capital in a tax-neutral way

'Increase in carry-back limit would best help struggling businesses'

HMRC have given a clearance for the reconstruction of a holding company and its two subsidiaries into two separate companies. The clearance states that it does not extend to a sale or liquidation of the new companies. What are the implications?

An individual who is resident and domiciled in the UK owns all of the share capital in a Delaware company. If this company is wound up by a liquidator in the UK, and the company’s retained profits are distributed, would the payment be treated as an income or capital distribution?

Sun Life Assurance Company of Canada v CRC (UK) Ltd, Chancery Division, 20 January 2009

Treasury yet to grasp problem of banks, says think-tank

Author: Ray Chidell; £84.95

Note highlighting changes to draft legislation from Nov '08

Nearly every claim overlooked until district is prompted

Royal Bank of Scotland Group plc v CRC (Case C-488/07), European Court of Justice, 18 December 2008

Two new draft bills: CT and international taxation

KEN MOODY explains the rules on connected party debt in the context of loan relationships and connected companies

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