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Vodafone 2 v CRC, Court of Appeal, 22 May 2009

The members of a professional partnership are considering setting up separate limited companies which will own their shares of the partnership goodwill. Will this enable them to draw monies tax free from their directors’ loan accounts?

Guidance on late payments of interest between connected companies

Revenue & Customs Brief 29/09

Regulations for compulsory web filing published

Hill Samuel Investments Ltd (SpC 738)

A company director believes that he may be able to extract funds from his limited company by means of a back-to-back loan arrangement with the director of another limited company

PETE MILLER considers the corporate tax proposals in the 2009 Budget

By Tim Sanders and Philip Ridgway; £98 (plus 7.7% VAT)

Elective regime to be introduced

First-year measure covers 40% expenditure

Worldwide debt-cap delay welcomed

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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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