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Second stage for OTS business review
Small firms project focuses on disincorporation and simpler income tax
01 Aug 2011
Rollover relief is due premium icon
Mertrux Ltd (TC1253)
29 Jul 2011
Cold comfort for corporates premium icon

DAVID JEFFERY warns of the perils of ignoring the relevant factors when calculating small companies relief

26 Jul 2011
Computer says no premium icon
'Sheer madness!'
26 Jul 2011
Online corporation tax premium icon
Taxation writes...
26 Jul 2011
Computing losses premium icon
Scottish Widows plc v CRC, Supreme Court
18 Jul 2011
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
13 Jul 2011
Best of both worlds premium icon
When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
12 Jul 2011
Revenue's bi-monthly news round-up published premium icon
Items include an update on form P85, news of a live trial of certain Revenue forms, and guidance on CT online filing
01 Jul 2011
Consultation on CFC regime launched
The aim is to make the UK more competitive
30 Jun 2011
Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
23 Jun 2011
The association premium icon
A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was
21 Jun 2011
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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