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CTA 2009

Tax relief for goodwill: Armour Veterinary Group Ltd premium icon
Relief for goodwill
09 Sep 2024
BlueCrest Capital v HMRC premium icon
A real headache
20 Nov 2023
Upper Tribunal decision in M Group: Not what we hoped for premium icon
Not what we hoped for
13 Nov 2023
Loans and the unallowable purpose rule premium icon
Expansive approach
18 Sep 2023
IR35 investigations premium icon
Some additional points…
04 Sep 2023
Transfer pricing, permanent establishment and diverted profits tax consultation premium icon
Government consults
24 Jul 2023
Any sympathy? premium icon
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
27 Jul 2010
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
12 Jul 2010
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READERS' FORUM premium icon
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Tax tip: Income from a US limited liability company or S corporation Readers’ forum: What payments are counted before breaching allowance? Readers’ forum: Offshore bond in the form of French life insurance policy Readers’ forum: Could there be a problem with giving too generously? Readers’ forum: VAT on contract for project management
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NEWS premium icon
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Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April Deadline dates for May 2025
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CASES premium icon
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Ramsay did not prevent dry tax charge Are mega marshmallows eaten with fingers? Loan was not outstanding so no relief due Passenger transport services qualify for TOMS Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025 Government plans to reduce non-compliance Agent accounts may be suspended without notice Claims amended by HMRC soar in 2024 Late payment interest rates rise from April
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