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
Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City.
Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT
Where loans are written off or provided for in the accounts of the lender, or released and written back in the accounts of the borrower, there can be exceptions to the basic rule on the tax treatment of loan relationships. Paul Howard explains
Nigel Giles answers a query on the taxation of a redemption premium.
Determining whether supplies are exempt, taxable or zero-rated, by Kevin Hall
Paula Tallon examines measures of interest to owners of SMEs