Since 1927 the leading authority on tax law, practice and administration
Move to close corporate rescue loophole
Philips Electronics UK Ltd (TC 176)
Legal & General Assurance Society Ltd (TC 175)
The European Commission has referred the UK to the ECJ
Marks and Spencer plc (TC 181)
Comments on guidance wanted by 1 Nov
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
Further improvements to HMRC site
Company directors see scope for improvement
A company has been through three successive management buyouts resulting in a chain of four effectively dormant holding companies. How can the structure be rationalised?
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
A company director wishes to pass the shares of his deceased wife, plus some of his own shares, to his two managers. Will the transfer create a liability under the employment-related securities legislation?
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
