Companies

International corporation tax was the subject of the 2013 Wyman symposium

P & J McCann (Toomebridge) Ltd (TC2619)

How to obtain entrepreneur’s relief on liquidation

Bristol & West plc (TC2630)

As a result of Croatia entering into the European Union today, annual EU savings directive reports made by UK financial institutions to HMRC must include payments made to Croatian individuals after 1 July. The Revenue will issue reminders to organisations that currently make such returns.

In a scenario that is the reverse of that usually encountered, the shareholders of an Isle of Man limited company intend that its place of residence should be moved to the UK

Tune in to the new relief for TV and animation production companies

A radical new approach to address high-profile tax avoidance

HMRC have published a consultation document aimed at strengthening the code of practice on the taxation of banks, which has been adopted by 262 organisations since its introduction in 2009.

The condoc describes the approach expected of banks with regard to governance, tax planning and engagement with the Revenue, and discusses how the long-term effectiveness of the enhanced code can be ensured.

HMRC issues CT600 reminder

CRC v Marks & Spencer plc, Supreme Court

HMRC’s double taxation treaty passport (DTTP) scheme operates for overseas corporate lenders and applies to loans taken out on or after 1 September 2010. Two main changes have been made with effect from April 2013: