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'Legislation reflects removal of requirement for company to claim for small profits rate'

MJP Media Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Wider review will follow Budget 2012

Review repeats call for IT/NI merger and extension of VAT

HMRC's clarifications on the substantial shareholdings exemption are welcomed by PETE MILLER

Reddleman Properties Ltd (TC1250)

B Ltd owned a commercial property for ten years which was managed by A Ltd, a company under common control. The property is being sold to an unconnected party and B Ltd plans to pay a management fee to A Ltd, which has trading losses brought forward

P35 penalties and reconciliations among subjects

ALLISON PLAGER delves into the latest HMRC consultations on online communication

RICHARD HARVEY and IVAN WOOLGROVE on the practical implications of the new associated companies rules

A limited trading company is owned equally by four shareholders. One of the shareholders has recently agreed to sell his shares by instalment payments

Clarification on exemption in TCGA 1992, Sch 7AC

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