CORPORATION-TAX

R&D expenditure claim extinguished by going concern condition.

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

Lorna Jordan

Alison Hughes

Welcome but with some caveats. Alison Hughes and Lorna Jordan (KPMG) review HMRC’s new guidance on this issue.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.

Andrew Howard

How things have changed.

Robert Langston

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Claire Weeks

Dominic Condé-Cole

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Paul Farmer

Jivaan Bennett

The Summer Finance Bill 2015 includes a new measure subjecting restitution interest to a charge to corporation tax at a rate of 45%. Paul Farmer and Jivaan Bennett (Joseph Hage Aaronson) explain the background and key elements of the proposed legislation.

David Boneham

David Boneham (Deloitte) summarises what the disregard regulations cover, and explains the aspects that companies need to consider when adopting new UK GAAP.

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