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Pirelli Cable Holding NV and others v CRC, Chancery Division, 23 March 2007

Interest rates

HMRC have announced new rates of interest for quarterly instalment payments and early payments of corporation tax not due by instalments, in respect of accounting periods ending on or after 1 July 1999. The new rates take effect from 16 July 2007.
The rate of interest charged on underpaid instalment payments of corporation tax changes from 6.50% to 6.75%.
The rate of interest on overpaid instalment payments of corporation tax, and on corporation tax paid early (but not due by instalments) changes from 5.25% to 5.50%.

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The Budget 2007 changes may put disincorporation on the agenda for many small businesses, warns PETER RAYNEY

Auntie's Cafe Ltd (SpC 588)

RICHARD CURTIS reviews the opening sessions of the Public Bill Committee's review of the Finance Bill 2007.

The TAXATION EDITORIAL TEAM report on proceedings before the House of Lords in Jones v Garnett.

JOHN NUGENT considers tax residence in the Isle of Man for UK individuals and their business interests.

NEIL WARREN considers the practical issues arising from the new reverse charge rule

FRANCES DOHERTY, CLARA EISENBERG and LIESL FICHARDT discuss the implications of the Companies Act 2006.

The Oxford University Centre for Business Taxation is holding a two-day conference, 'Corporation tax: battling with boundaries' on 28 and 29 June at the Said Business School, Oxford. A host of speakers and panellists will be attending and these include Judith Freedman, Dave Hartnett and Edward Troup. Further information can be found on www.sbs.ac.uk/tax/.

Recent tax measures are not making life any easier for small and medium-sized enterprises, warns JOHN ENDACOTT.

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