Investments

ACC Green (TC4427)

A guide to venture capital scheme changes

Is there logic to SDLT anti-avoidance provisions?

Can property expenses for a main residence be claimed against rental income?

ISA rules

The Individual Savings Account (ISA) (Amendment No 4) Regulations 2015/1370 and the Child Trust Fund (CTF) (Amendment No 3) Regulations 2015/1371 have been made and will come into force on 1 July.

Allocating revenue and capital expenditure between the co-owners of a property

Government plans to reduce administrative costs to business by £10bn will fail unless the complexity of the tax code is tackled, the Institute of Chartered Accountants in England and Wales (ICAEW) has warned.

Two of the UK’s three longest Finance Acts were enacted in the previous parliament, the ICAEW notes in a letter to the chancellor of the exchequer, George Osborne, while calling for a “one in, two out” principle to apply to tax laws.

Conditions for claiming personal tax reliefs

The problems of obtaining details of income and capital from investment managers

Changes to tax breaks designed to promote investment in small and growing firms will deter investors from taking advantage, according to the Chartered Institute of Taxation (CIOT).

The professional body warned that new legislation creates greater complexity and denies relief to existing financiers that want to increase their investments.

How to terminate a partnership’s unfunded and unapproved pension scheme

A trust of property was intended but not evidenced in writing at purchase