The deregulation of hackney cabs by various regulating councils will mean that the plates purchased by the drivers will become worthless. Can any tax relief be claimed in respect of this reduction in value?
A property development company has difficulty selling some of its properties and these are purchased by the directors. These properties are subsequently sold by the director at a substantial profit
When exactly are pension premiums considered to have been paid for corporation tax purposes? Is it when the cheque is written or only when it has been cleared?