Companies

European Commission v UK (C-172/13), Court of Justice of the European Union

Prudential Assurance Company Ltd v CRC, Chancery Division

Can R&D tax credits be enhanced for SMEs?

By John Abrahamson; £139.95; 389 pages; LexisNexis Tolley

CRC v GMAC UK plc, Upper Tribunal

Inheritance of a Manx company

Tax changes to goodwill on incorporation

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