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First Nationwide v CRC, Court of Appeal
ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds
Proposal brings UK in to line with overseas rivals
In which the author takes a trip with HMRC’s free, online, corporation tax-filing software
Consultation on draft guidance
Also suggests self-certification process for employee share schemes
Seascope Insurance Services Ltd (TC1664)
Farnell Electronic Components Ltd (TC1440)
Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER
KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts
ANITA MONTEITH considers the practical problems when using iXBRL to file company accounts and tax returns
SI will impose significant burdens, claim tax bodies
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