Andy Wells examines the decision in Gripple v HMRC concerning R&D relief
The value of the retail prices index for August 2010 is 224.5.
Company reorganisations are increasingly popular to save compliance costs. David Brookes discusses some of the issues and pitfalls surrounding reorganisations and hive ups
Claire Evans reviews the tax implications of the proposed abolition of UK GAAP and what companies should be doing about it now
What is the impact of HMRC’s revised guidance? Ed Dwan and Lucy Sauvage examine the current position
HMRC has announced updated guidance on the tax treatment of debt-for-equity swaps which could have significant implications on debt restructurings, both past and future.
HMRC has published new draft guidance on situations where it will not usually review a company's residence status
The Treasury published minutes of the 30 July meeting of the ‘CFC interim improvements’ working group, slides outlining the aim and scope of the interim improvements, and details of the group’s approved terms of reference.
The Treasury published minutes of the 3 August meeting of the ‘Taxation of foreign branches’ working group, and the group’s approved terms of reference. This consultation is set to close on 15 October.
See www.lexisurl.com/g82hx.
The Government’s alternative proposals to restrict pensions tax relief are an improvement on the previous administration’s rules but there are still issues to be resolved to make them workable, said the CIOT.