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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
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
There is belief that credit applies only to science, says expert
Chancellor casts doubt on use of revenues
HMRC respond to media criticism
European Commission refers UK to Court of Justice
Next Distribution Ltd and others (TC2100)
Rules overhaul sparks warning about tax implications
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