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Investments
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38
Share scheme approval gets makeover
Taxman aims for faster response to applications
Curb put on asset-backed contributions
Employers will not gain excessive tax relief through pension schemes
Reinterpretation for carry-forward rules
Follows HMRC review of three transitional years
Tolley’s Pensions Taxation 2011/12
By Stephen Ward; £94.95
Give me a break
ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs
REIT conversion charge axed for companies
Regulations to allow listing on AIM and PLUS markets
Higher ISA limits confirmed
£11,280 from April 2012
Annual allowance guidance
Amendment to Oct 2010 publication
Best of both worlds
When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
Treasury aims to boost seed investment
Condoc proposes reforms for venture capital schemes
Shares made simple
MICK RUSE updates and expands the valuation rules of thumb published in November 2005
ISA Bulletin 31
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NEWS
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
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Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt