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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.

What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.

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