Investments

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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

PAUL HOWARD rakes over the draft legislation for the new seed enterprise investment scheme

LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes

Alexon Group plc

John Mander Pension Trustees Ltd (TC1528)

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