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Companies

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FRS 102 revisions – what tax advisers need to know premium icon
Changing the standard
07 Jul 2025
Readers’ forum: Tax treatment for cashback premium icon
Director’s rewards
07 Jul 2025
Readers’ forum: Include directorship details where no emoluments are paid? premium icon
Filling out personal tax return
07 Jul 2025
Readers’ forum: Contractor reporting obligations premium icon
Construction company
23 Jun 2025
Readers’ forum: R&D credits for loss making company premium icon
AI doctor
16 Jun 2025
Tax consequences of failed buybacks premium icon
The fallout of failed share buybacks
09 Jun 2025
Readers’ forum: Section 455 implications of loan premium icon
Loan to company
23 May 2025
Readers’ forum: Are joint venture shareholdings chargeable assets? premium icon
Gift holdover relief
12 May 2025
Readers’ forum: Tax implications if loan is repaid in accounting period premium icon
Director’s loan
02 May 2025
Readers’ forum: Effect of using proceeds of buyback as a loan premium icon
HMRC clearance
28 Apr 2025
Readers’ forum: What is the tax position if company is liquidated? premium icon

Company liquidation

14 Apr 2025
Readers’ forum: What are the consequences of a write-down? premium icon
Connected loan
07 Apr 2025
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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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