Cancellation of CIS registration
The first Conservative Budget for 19 years sees ‘Osborne unbound’, writes Chris Sanger (global head of tax policy, EY) in Tax Journal. This was ‘a reforming Budget’ which sets out plans for a lower tax future ‘but boosts the exchequer’s coffers greatly in the short term’.
When is an application to reduce penalties because of ‘special circumstances’ a better bet than ‘reasonable excuse’? Peter Vaines (Squire Patton Boggs) considers a recent tribunal decision.
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Lisa Stevenson (Parisi Tax) answers a tax query a demerger involving the return of capital
HMRC has published new guidance on changes to how it processes enterprise investment schemes (EIS) advance assurance applications and EIS compliance statements for investments made on or after 6 April 2015 in companies that
EIS and reverse takeovers
Members of an LLP and loss relief
OUR PICK OF THIS WEEK'S CASES
Appeal by a partner who is not the representative member