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CLOSE-COMPANIES


Close encounters with close companies (part 1): definitions and concepts premium
Card image Ross McGregor
Card image Hannah Manning
In the first of two articles examining the close companies rules, Hannah Manning and Ross McGregor (Travers Smith) explain why it should not be assumed that a company is not close without looking carefully at the relevant legislation.
16 July 2025
Shinelock: loan relationships and late claims premium
Card image David Whiscombe
Shinelock fails to extract pounds of tax relief from HMRC. David Whiscombe (BKL) reviews a case on loan relationships with some intriguing procedural issues.
4 November 2021
Cheap loans in the context of employment premium
Card image John Weston
John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.
8 June 2021
Indirect loans to participators premium
Card image Natasha Kaye
Card image Reshma David
Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.
8 July 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Private client briefing for June 2018 premium
Card image Andrew Goldstone
Card image Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
 
14 June 2018
Disguised remuneration: the final nails in the coffin?
Card image Liz Pierson
There are provisions tackling disguised remuneration in the Finance Act 2017, the Finance Bill currently going through Parliament, and for inclusion in the next Finance Bill. Liz Pierson (Squire Patton Boggs) reviews the legislative landscape.
 
8 November 2017
Close company loans and participators premium
Card image David Southern QC

David Southern QC (Temple Tax Chambers) considers the important distinction between loans to participators and loans by participators.

9 February 2017
Disguised remuneration: where are we now? premium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.
 
13 September 2016
Ask an expert: HMRC information powers and close company enquiries premium
Card image Isobel Clift

Isobel Clift answers a query on HMRC information powers and close company enquiries

10 July 2014
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