Companies

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Issue regarding repeal of Treasury consent rules

BARBARA ALLEN and ANDREW PATTERSON look at funding employee benefit trusts

In the year ended 28 February 2005, a company purchased goodwill from an unrelated partnership and amortisation has been claimed. Can HMRC now open an enquiry into the value of the goodwill?

Marks and Spencer plc (TC5)

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

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