Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
Richard Jones answers a query on business combinations and FRS 102
Paula Tallon answers a query on a loan to a participator in a close company in light of FA 2013 changes
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK
Peter Mason answers a query on the problems with VAT groups in the case of a US banking client.
Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT
A payment is made by a freeholder to a tenant for the surrender of a lease. Jackie Wheaton reviews the key corporation tax issues
Martin Mann provides guidance on the taxation of gift of shares in a family company