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Investments

Consultation to oversome academics' problem
Benson Partnership Ltd (TC1760)
Employee threshold increased to fewer than 250
No retrospective effect, taxman confirms
PAUL HOWARD and PAULA TALLON consider the changes to the new seed enterprise investment scheme
TMF Trustees Singapore Ltd v CRC, Court of Appeal
Change to allow for partial refund without unauthorised payment charges
Transfer to new scheme will avoid charges
Also suggests self-certification process for employee share schemes
Have you considered which clients should consider applying for fixed protection, asks ALLISON PLAGER
New legislation to limit circumstances
Lifetime pension allowance down to £1.5m on 6 April
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