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Business

A limited partnership carries on an investment business. The individual partners each have a very small capital interest in the partnership and have also contributed a large amount that they have raised by way of loans
A limited liability partnership will be paid a success fee by an overseas client in the form of share options. Advice is required on the accounting and tax treatment of these
The McLaren case and the deductibility of corporate fines go under JESSE CROZIER and RYAN HAWTHORNE’s magnifying glass
Parties responsible for premises must register by 1 January
Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the corporation tax return
HEATHER MILLER laments the demise of extra-statutory concession C16
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

DAVE MORRISON takes a wide-angle look at the movie business

John Lints (TC2168)
Next Distribution Ltd and others (TC2100)

Consequences of holding company funds in a private bank account

DAVID KIRK reflects on the quirks of the construction industry scheme
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