Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
Companies
Go to page
of
69
Dormant firms going active can use CT online
No more form CT204 Active Company
News regs for controlled foreign companies
Move to allow application of debt cap mechanisms for corporation tax charge
On the slide
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business
Extractor fan
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?
Debt cap
Two consultations
Keeping house
The importance of the
De Beers Consolidated Mines
case in determining corporate residence
Consortium relief found wanting
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
Majority of SMEs missing out on R&D benefit
There is belief that credit applies only to science, says expert
UK stands firm against EU transaction tax
Chancellor casts doubt on use of revenues
Taxing large corporates
HMRC respond to media criticism
Cross-border loss relief "not good enough"
European Commission refers UK to Court of Justice
No process
Next Distribution Ltd and others (TC2100)
Show
12
--
12
24
36
48
60
Results
Go to page
of
69
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
Read All
Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime