TAX-RELIEF

Pete Miller

Nick Wright

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

Karen Cooper

Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.

Heather Corben

Adrian Brettell

Heather Corben and Adrian Brettell (King & Wood Mallesons) consider the legislative history of FA 1986 s 77, the practical problems caused by using the wider meaning of stock and the revised Stamp Office interpretation causing difficulties in obtaining the relief.

Zoe Fatchen

Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.

Jeanette Zaman

Emma Game

Jeanette Zaman and Emma Game (Slaughter and May) consider whether the conditions for demergers to qualify as exempt distributions are in need of an overhaul

Carolyn Steppler

Neil Morgan

Carolyn Steppler and Neil Morgan (EY) provide your guide to the operation of the new relief

Chris Sanger

To tax relieve or not to tax relieve, that is the question, writes Chris Sanger, global head of tax policy, EY

Thomas Dalby

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

Victoria Howarth

Andrew Goldstone

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

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