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Investments

C O Richards and Skye Inns Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
The change to the pensions carry-forward rules is explained by JOHN PAGE and JOHN WOOLLEY
New duties for employers rolling out over four years
Taxman aims for faster response to applications
Employers will not gain excessive tax relief through pension schemes
Follows HMRC review of three transitional years
By Stephen Ward; £94.95
ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs
Regulations to allow listing on AIM and PLUS markets
£11,280 from April 2012

Amendment to Oct 2010 publication

When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
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