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Neil Martin's recent court victory won't lead to hundreds of taxpayers claiming compensation from HMRC, say experts

Professional Contractors Group's estimate is not recognised by HMRC

KEN TINGLEY reflects on both his time as the editor of Taxation magazine from 1978 to 1984, and on government and taxation changes

Many tax professionals in Europe's biggest businesses are in favour of European Commission proposals for a harmonised, pan European corporate tax system, a new study from KPMG International has found.

In respect of Bill 6 (corporation tax), the tax law rewrite committee has recently published draft clauses

Maclean and another v CRC, SpC 594, 19 February 2007

HMRC have made recent enhancements to their Corporation Tax (CT) Online service.

Limited freedom

A Finnish company which was wholly owned by a company established in the UK made a transfer to the parent company. It was ruled that an intra group financial transfer was not tax deductible under Finnish law when made to a parent company in a different EC state. Such a transfer within Finnish companies both resident in Finland would be allowable.
The claimant appealed saying that this went against article 43 of the EC Treaty which referred to the freedom of establishment.

Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v CIR and others, House of Lords, 18 July 2007

STEPHEN CHARLES provides an overview of the rules for research and development tax relief

DEAN WOOTTEN considers whether high rate start ups should be unincorporated for the first two years.

The House of Lords have found unanimously for Mr Jones in the Arctic Systems case, Jones v Garnett, upholding the Court of Appeal but on different grounds.

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