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Losses and chargeable gains
A family – parents and three sons – trade as a dairy-farming partnership and are considering the introduction of a limited company to mitigate their income tax liability
PETE MILLER considers the corporate tax implications for an expanding business
The Taxation team responds to George Osborne's announcements
Optional scheme aimed at removing companies' admin burdens
Proposals would deliver '75% more value'
Hansard, 17 February 2011, vol 523, no 121, col 948W
Survey suggests firms want only minor changes
Surprise announcement follows HMRC note on minimum requirements
Payouts over £250K should be treated as profit, says TUC
HMRC issue guidance on how difficulties will be handled
Tax bodies call for delay to statutory requirement
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