Yvette Nunn says the recent Loring case over nil-rate inheritance tax banding raises questions over the clarity of existing IHT rules

The UK adopted new controlled foreign company (CFC) rules from 1 January 2013, which have been largely welcomed by business, have attracted some criticism from the NGO community, says Bill Dodwell, head of tax policy at Deloitte 

The director of a construction training  and consultancy company based in the North East has been disqualified for three years and six months following an investigation by the Insolvency Service, which found that he had failed to make VAT payments for over a year and owed HMRC over £160,000 in PAYE and National Insurance contributions.