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Final review calls for simpler admin and flat-rate couples’ allowance
Finance Bill 2013
Lifetime limit for tax relief down to £1.25m from 2014/15
...investment bond: how not to let the sky fall on tax planning
HMRC guidance
HMRC to form electronic data link with DWP
Generally speaking, if it is desired that a company director should have a pension scheme, contributions made by a company will attract tax relief and also save National Insurance contributions. Does the same principle apply to investment companies?
Three shareholders have an agreement that, on the death of any one of them, the others will purchase the deceased's shares. The cost was provided by way of an insurance policy
DAVE MORRISON takes a wide-angle look at the movie business
Not available to companies that have been owned by another
CIOT criticises "bizarre and illogical" measure
The implications for entrepreneurs’ relief following the relaxation of the qualification criteria for enterprise management incentive scheme options are discussed by AMANDA FLINT and TOBY LOCKE
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