Expanding the list of qualifying investments could encourage more investment in growing businesses, says HM Treasury
Non-dom population has been ‘steadily growing’, says HMRC spokesman
SI 2013/267
SI 2013/263
HMRC invites questions on ‘finalised draft’ regulations
Amendments to secondary pensions tax legislation
Information requirements
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
Jeff Webber answers a query on the tax issues when QCBs go bad.
HMRC guidance