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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

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

Move to allow application of debt cap mechanisms for corporation tax charge

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

A company purchases properties and pays a separate company to renovate them. If the purchasing company retains £25,000 of profit that is distributed under 2010, s 1030A, could the process be repeated with a new property by a new company?

Two consultations

The importance of the De Beers Consolidated Mines case in determining corporate residence

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