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PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009

Where next for the simplified accounting of small businesses, asks SIMON SWEETMAN

Do it only with care, says PHILIP RIDGWAY

MIKE TRUMAN looks at how a retrospective tax on bonuses paid by failed banks could be structured

Legislative move in reaction to CT cut

Legislation change follows ECJ rulings in favour of traders

Companies will be able to protect rights-issue capital in a tax-neutral way

Draft clause published

'Increase in carry-back limit would best help struggling businesses'

An individual who is resident and domiciled in the UK owns all of the share capital in a Delaware company. If this company is wound up by a liquidator in the UK, and the company’s retained profits are distributed, would the payment be treated as an income or capital distribution?

HMRC have given a clearance for the reconstruction of a holding company and its two subsidiaries into two separate companies. The clearance states that it does not extend to a sale or liquidation of the new companies. What are the implications?

Sun Life Assurance Company of Canada v CRC (UK) Ltd, Chancery Division, 20 January 2009

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