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The current tax year could be very beneficial for investments in the SEIS, says DAVID JEFFERY, but there are pitfalls
J Regan; S Regan (TC2246)
D Regan (TC2247)
Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN
Orchid Properties v HMRC (No 2) (TC02323)
Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN
JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business
A company purchases properties and pays a separate company to renovate them. If the purchasing company retains £25,000 of profit that is distributed under 2010, s 1030A, could the process be repeated with a new property by a new company?
Osborne's measure will create third employment status
Would swap your golden handshake for shares, asks PHILIP FISHER
Chancellor announces 'owner-employee' contracts
Johnson (TC2094)
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