EIS

Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).

Tom Wilde

Tom Wilde (Shoosmiths) examines an Upper Tribunal decision that raises some interesting points for EIS practitioners.

Arrangements relating to animation project were disqualifying for EIS.

Company did not commence trading before EIS deadline.

Thomas Chacko

The First-tier Tribunal’s ruling in Osmond and Allen reveals a mistaken approach to the transactions in securities rules, and to purpose tests in general, writes Thomas Chacko (Pump Court Tax Chambers).

Discovery assessment on pension scheme charges upheld: L Trachtenberg v HMRC [2024] UKFTT 376 (TC) (9 May) involves another challenge to the scope of the discovery provisions, this time concerning pension scheme unauthorised payments charges...

Post-cessation trade relief/notice of enquiry into return: There are two distinct aspects to A Dennison v HMRC [2024] UKFTT 364 (TC) (2 May 2024). The substantive issue is whether or not the taxpayer was entitled to claim relief under the...

Mark Ward

Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Anthony Reeves

Neal Todd

Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.

Robert Maas

I was reading an article on AccountingWeb the other day. It started:“In recent years, tax-saving schemes involving films have got their promoters into hot water and roasted unfortunate users in the newspapers. So why is the British Film...

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