Investments

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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

Not available to companies that have been owned by another

DAVE MORRISON takes a wide-angle look at the movie business

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

Providers must make change following ECJ ruling

Judicial review could follow appeal court decision over QROPS status

Segesta Ltd, Upper Tribunal (Tax and Chancery Chamber)

C Irby (TC1979)

PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs

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