Since 1927 the leading authority on tax law, practice and administration
Bluesparkle Ltd (TC1743)
A subsidiary company has recently entered into insolvent liquidation. This company has losses, but does the insolvency mean that these can no longer be surrendered under group relief?
A buyer may want company assets rather than shares. HEATHER MILLER considers the implications
Condoc follows OTS report
Benson Partnership Ltd (TC1760)
PETER RAYNEY navigates the long and winding road of a corporate demerger case study
Limited additions set for autumn 2013
PAUL DUCKWORTH and JAMES TETLEY explain why a company’s claims for R&D relief need not be terminated
Test Claimants in the Franked Investment Income Group Litigation v CRC and another, Supreme Court
JD Wetherspoon plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
TONY JENKINS considers the tax-efficient extraction of corporate profits for entrepreneurs
Tolley, £119.95; CCH, £107.95; Bloomsbury Professional, £45
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
