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When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
Items include an update on form P85, news of a live trial of certain Revenue forms, and guidance on CT online filing
The aim is to make the UK more competitive
HMRC addresses compulsory levy on single-use carriers
A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was
Response to tax credits condoc
'Rate of employers NICs stymieing job creation'
Budget changes to take effect when Finance Bill receives royal assent
JT Dove Ltd (TC893)
Helena Partnerships Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Lack of compliance with law on free movement of capital
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