What it means to be an employee for the purposes of a claim to entrepreneurs’ relief
Are businesses enjoying the full benefits of R&D relief?
Maintaining the benefit of previous losses against future business profits
Drilling Global Consultant LLP (TC4003)
FII Group Litigation v CIR and another, Court of Appeal
The UK is the first of 44 countries to commit formally to the new country-by-country reporting template proposed last week by the Organisation for Economic Cooperation and Development (OECD).
The move will improve transparency and help identify risks for tax avoidance, claimed financial secretary to the Treasury David Gauke.
He added, “In time, improved transparency between business and tax authorities will help developing countries in dealing with compliance, as they often lack the capacity to collect information themselves.
J Partridge (TC3946)
Easinghall Ltd (TC3800)
Is the interest element of the redress on a hedging product disregarded income?
Bus and rail operator Go-Ahead granted Fair Tax Mark
Key features of the incorporation and disincorporation reliefs in TCGA 1992
Will an unpaid loan from an associated company in liquidation be allowable?

