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MARK MCLAUGHLIN CTA (Fellow), ATT, TEP looks at HMRC’s plan to give ESC C16 legislative effect
Finance Bill will aim to prevent tax treatment change
Understanding of controlled foreign company rules is needed, says KPMG
Gower Chemicals Ltd (SpC 713)
New Business International Directorate with effect from 5 Jan
ECL Solutions Ltd (SpC 721)
Walthamstow and Woolwich transferred to central London
JOHN MANIS considers the decision in Fletcher v HMRC on debt capitalisations
MIKE TRUMAN looks at the new Time to Pay arrangements and gets some interesting answers from STEPHEN BANYARD, director of HMRC’s Business Customer Unit
I was interested to read in 'Delayed repayments' that HMRC had ‘categorically denied’ that they were delaying the processing of paper self- assessment tax returns where refunds were due.
HMRC invite comment; Tolley holds summit
The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD
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