Successor company could only claim trading losses sustained by predecessor’s business after the succession
4th August 2018
When a company purchased the share capital of another company in which losses had been incurred, ICTA 1988, s 343(3) provided that the purchasing company was only entitled to set those losses against...
Read more
There is no need for an Employment Status
1st August 2018
I recently attended an ICAEW Tax Faculty debate on 'Employment Status – what’s the answer'. As I listened to the debate, I began to wonder whether in fact there ought to be an answer.
Read more