Musicians’ relief to be modelled on theatre deduction
Does the cessation of trading affect the liability on future dividend payments?
Luxembourg’s approval of Amazon’s transfer pricing arrangements probably amounted to illegal state aid, according to the European Commission in a document addressing the grand duchy.
The 23-page paper asks Luxembourg tax officials to provide more information on the background to their agreements with the retail giant, and warns that all “unlawful aid may be recovered from the recipient”.
HMRC are asking small companies about easing the process for claiming research and development reliefs.
A consultation paper aimed at firms and their advisers covers:
Test Claimants in the FII Group Litigation v CRC
M Hunt (TC4183)
Tax-efficient payment of dividends from a Cuban subsidiary to UK parent company
How gift aid works, and the special schemes it offers
Spring Salmon & Seafood Ltd v CRC, Upper Tribunal
The UK tax treatment of a distribution from a Swiss company
Fidex Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
A company “transfers” properties to a director who owns them