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Companies who find that they have overpaid tax as a result of UK tax law being in breach of EC law need to be prescribed the right remedy, says LIESL FICHARDT.
UITF 40
The ICAEW has issued new guidance on UITF 40, see www.icaew.co.uk/index.cfm?route=112258. This will be considered in a future issue of Taxation.
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
Are you considering a director's bonus to reduce corporation tax? TIM GOOD points out some of the hurdles that must first be cleared.
PAULA TALLON considers the effect of the Budget for small businesses and practitioners.
RICHARD CURTIS reviews a recent Special Commissioner's decision on industrial buildings allowances.
2006 Budget Tables
A panel of expert contributors (and Rufus the dog) give their first reactions to what may be Gordon Brown's last Budget speech.
JOHN LOVELL illustrates situations where capital allowances get overlooked.
When is a mobile home not a mobile home, asks DAVE WILLIAMS in his exploration of holiday parks and the hotel buildings allowance.
SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.
STEPHEN CAMM and CHARLOTTE FARRAR revisit corporation tax self assessment and consider what new patterns have emerged since the creation of HMRC.
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