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
Fabrizio Lolliri answers a query on the transfer of a US luxury retailer’s intellectual property to a new UK office
Malcolm Pengelly answers a query on when a holding company is dormant
Jackie Wheaton provides tax advice for a medium-sized company which took on a loan from a Jersey company.
Darren Mellor-Clark answers a query concerning the VAT issues on the ring-fencing of a bank’s retail business
John Hood answers a query on a HMRC enquiry into a client’s overseas assets