Jane Jackson answers a question on the application of TCGA 1992 s 179.
The value of the retail prices index for January 2012 is 238.0, an increase of 3.9% on the January 2011 figure. The RPI fixes the indexation allowance available in calculating a company’s chargeable gains.
Ashley Greenbank examines the draft provisions concerning distributions arising from intra-group transfers of assets.
In this month's briefing, Helen Lethaby reviews the latest CFC developments, the decision of the Indian Supreme Court in Vodafone, and a recent Tribunal decision concerning equipment leasing.
Richard Carson reviews the new draft anti-avoidance regime for plant and machinery allowances and discovers that taxpayer concerns expressed during consultation are not entirely allayed.
Is it better to incentivise private company employees with shares or EMI options? Paula Tallon and Adam Bradley set out the tax considerations and comment on some of the legal and practical issues.
The Chief Executive Officer of the Student Loans Company at the centre of controversy over his tax arrangements was advised to account for tax and national insurance contributions under special rules introduced to counter tax avoidance via personal service companies.