Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.
Jeanette Zaman and Emma Game (Slaughter and May) consider whether the conditions for demergers to qualify as exempt distributions are in need of an overhaul
Carolyn Steppler and Neil Morgan (EY) provide your guide to the operation of the new relief
To tax relieve or not to tax relieve, that is the question, writes Chris Sanger, global head of tax policy, EY
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
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
Kevin Nicholson says that introducing sunset clauses could make tax reliefs effective
Rachel Austin summarises how the new theatre tax relief will work
Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
Finance Bill 2014 included proposed legislation for social investment tax relief, a relief available to investors in social enterprises from 6 April 2014. Tim Smith and Richard Wilson take a look.