Revenue & Customs Brief 25/11 ‘affirms’ HMRC’s view that no corporation tax relief is due under the intangible fixed assets regime where a company has acquired a business that was carried on by a related party before April 2002, when the regime commenced.
The value of the retail prices index for June 2011 is 235.2.
Heather Self reviews the CFC reform proposals. Plus David Smith provides a view from business and Philip Baker QC considers whether the proposed rules comply with EU law
Richard Clarke and Jessica McLellan provide this month's update on recent HMRC activity, including HMRC's extension of their EBT settlement proposal, a refinement in HMRC's approach to the largest partnerships and record keeping requirements for non-residents using the new statutory residence test
Robert King examines the tax traps SMEs fall into and how to avoid them
Barry Potter and David Roche discuss HMRC’s new guidance on mandatory online filing at the end of a company’s life
Your monthly review of key international tax issues by Chris Morgan, with comment on the patent box and CFC proposals and the informal consultation on the debt cap, and details of recent cases on EU issues
Issue 24 of HMRC’s Agent Update includes guidance on the completion of company tax returns: