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MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators
What discretion does HMRC have when considering whether to cancel a CIS gross payment status? RICHARD SOWLER analyses the legislation and decided cases
MARIA KITT considers the potential tax implications when a business is wound up
CRC v Micro Fusion 2004-1 LLP, Court of Appeal
PETE MILLER looks at Budget 2010 and measures of interest to the corporate sector generally
Antique Buildings Ltd (TC408)
RICHARD CURTIS considers Budget measures of interest to small and medium-sized enterprises
Experts warn that new measures will be shortlived
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Kellogg Brown & Root Holdings UK (Ltd) v CRC, Court of Appeal
Revenue and Customs Brief 03/10
New late payment fines from 20 May
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