June 18th, 2014
While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.
To see the latest information on this topic register for your free trial today.
The Ghelanis case concerns the application of the associated companies rules for corporation tax purposes, and specifically the issue of determining whether companies which are under the control of more than one person are associated.
This is an important case which could have significant implications for both advisers, in terms of the advice they give to their clients, and for clients, in terms of the impact on their corporation tax liabilities. It demonstrates just how easy it can be for companies to fall foul of rules which they might otherwise feel they are in compliance with.
Simon Groom, Director of Exam Training and Practical Guidance, and Ravi Hindocha, Assistant Tax Manager, Corporate Tax discuss the Ghelanis case, which looks at the associated companies rules and its impact on companies' corporation tax liabilities.
Watch the video
You may also be interested in
Lorem ipsum dolor sit amet.
E-mail: support@lexisnexis.eu
Phone: 020 485 3456
Why you should consider Tolley
- Lorem ipsum dolor sit amet, consectetur adipiscing elit.
- Proin ac leo sollicitudin, sodales dui sagittis, porttitor nisi.
- Mauris lacinia nisl non risus blandit pellentesque.
- Integer fringilla velit lorem, vel bibendum neque cursus id