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Investments

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

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
Consultation to oversome academics' problem
Benson Partnership Ltd (TC1760)
Employee threshold increased to fewer than 250
No retrospective effect, taxman confirms
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