settlement legislation | AccountingWEB

settlement legislation

We know that if a private LTD company has two shareholders, and they are husband and wife, provided the shares are normal ordinary shares and were transferred as a gift, they're safe of settlements


The National Audit Office (NAO) concluded that five corporate tax dispute settlements with HMRC were “all reasonable” and produced a positive outcome for the Exchequer.


A director with a controlling interest in his family company has gifted shares to his adult children who are currently still in full time education.


Lecturer and TAXtv presenter Tim Good warned practitioners this month about unwelcome complications arising from the recent


The First-Tier tribunal found in favour of a couple who faced tax assessments of nearly £20,000 on dividends that HMRC claimed were paid as part of a settlement under s660a of the Income and Corpor


 I have a successful one man band IT company client.  The sole director would have been even more profitable last year if he had not had to spend so much time on administration.


The official version of the full judgment in the 'Arctic Systems' case of Jones v Garnett has