Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms