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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

The current tax year could be very beneficial for investments in the SEIS, says DAVID JEFFERY, but there are pitfalls

Purolite International Ltd (TC2152)

Osborne and Schäuble call for international cooperation

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

JP Whitter (Waterwell Engineers) Ltd (TC2316)

Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN

Rumours of research and development relief’s death are exaggerated, claims MARIA KITT

A husband and wife and two sons carry on a building business through two companies; the first owned by the parents, the second by all four of them

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

No more form CT204 Active Company

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