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HMRC revamps Corporate Finance Manual
Marks end of Banking counterpart
22 Oct 2009
Exemption on debt buy-backs abolished
Move to close corporate rescue loophole
19 Oct 2009
UK law overridden
Philips Electronics UK Ltd (TC 176)
14 Oct 2009
Recognised accounts
Legal & General Assurance Society Ltd (TC 175)
14 Oct 2009
Cross-border loss relief
The European Commission has referred the UK to the ECJ
14 Oct 2009
Too literal premium icon
Marks and Spencer plc (TC 181)
09 Oct 2009
Meaning of securities premium icon
Comments on guidance wanted by 1 Nov
07 Oct 2009
Going Dutch premium icon
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
06 Oct 2009
CT update (2) premium icon
Further improvements to HMRC site
05 Oct 2009
Tax system 'not kind enough to firms'
Company directors see scope for improvement
01 Oct 2009
Holding off premium icon
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?
22 Sep 2009
Push and shovel premium icon
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
22 Sep 2009
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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