Tainted donations to charities
24 February 2011
The Government has made changes to existing legislation and has implemented new provisions known as ‘tainted charity donations’ rules. The predecessor to these new provisions, […]
articles
-
-
Corporate Venturing Scheme (CVS) – a great shame
12 May 2010
The Corporate Venturing Scheme (CVS) was set up to promote venture capital style investments for companies. It is comparable to the Enterprise Initiative Scheme (EIS) […]
-
VAT returns – cheque payments
23 March 2010
HMRC has announced an important change to the treatment of cheques sent by taxpayers to pay VAT due on their VAT returns. From 1 April […]
-
Administrators’ pre-appointment costs and pre-packs
22 March 2010
The Insolvency (Amendment) Rules 2010 effect a number of changes to insolvency procedure from 6 April 2010. One such change, subject to certain safeguards, is […]
-
Buying out a Shareholder
15 February 2010
One of the more prevalent corporate transactions over the last 12 months has been where one shareholder sells his interest in a company, leaving his […]
-
Losses on unquoted trading company shares
12 February 2010
Most tax advisers can tell clients about the tax relief potentially available if they have suffered losses on unquoted trading company shares for which they […]
-
Directors’ personal liability for tax breaches
29 October 2009
Under s212 of the Insolvency Act 1986, Liquidators have the power to pursue compensation from directors who breach their fiduciary duties to the Company. In […]
-
AXA launch the Family SunTrust
16 October 2009
Its not very often I get excited about a product but AXA have recently launched the Family SunTrust (getting excited about pensions may mean I […]
-
Bad debts between associated companies
12 August 2009
Bad debts between associated companies are now relatively simple in tax terms, thanks to this year’s budget. No tax relief is due on a provision […]