We are pleased to announce that Bloomsbury Professional has been shortlisted in the 2013 IPG Independent Publishing Awards, in the 'Academic and Professional Publisher of the Year' category.
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Loans to participators: Company or personal funds? – Funds held ‘on trust’
27th February 2013
It is normally a straightforward task to determine whether a close company has made a loan to a shareholder, for the purposes of a tax charge under CTA 2010, s 455 (previously ICTA 1988, s 419).
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Employment Status – The Big Picture. Why does it matter anyway?
27th February 2013
By David Kirk, MA, FCA, CTA
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