Deduction of input tax
Ignorance of the law is a reasonable excuse
Salary sacrifice scheme not a supply
Notice to file must be signed by officer
Penalty for non-compliance with APN
Recovery of input tax on taxable supplies wrongly treated as exempt
SPAs and ‘tax payable’
EIS CGT relief and income tax relief
No minimum investment under the SEIS
Letting of property by a holding company to a subsidiary