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Investments

KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.
Pension transfers; Loss relief change; No offence intended!
ANNE REDSTON explains the proposed rules to limit the 'recycling' of pension lump sums.
BRIAN LAWLESS bangs his head against the latest HMRC guidance on the tax deductibility of pension scheme contributions made on behalf of controlling company directors.
BARRY HALLAM ATT discovers that, for some people, an investment in a film partnership could come in over budget.
Pension contributions; Dividend stripping
HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.
MIKE TRUMAN and LIZ LATHWOOD discuss a recent suggestion by Mike that the new rules for tax credits could mean claimants can get a sizeable pension fund for free
A response by the City of Westminster and Holborn Law Society to the draft legislation on real estate investment trusts.
Appeal sought - Arctic Systems; insurance legislation
BRIAN LAWLESS, LLB(Hons), FCII, Dip PFS, FRSA, TEP, chartered insurer, looks at a political decision which affects pension planning after A-day.
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