Disposal of land: claim for entrepreneurs’ relief
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
Tax Faculty warns that the ‘real losers’ will be ordinary small and medium sized businesses
Any immediate changes should be viewed as an interim step, says CIOT
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
Mike Lane and Richard Jeens examine the options available and the related tax issues
SEIS reinvestment relief is a very attractive relief but it is important to note that it applies for 2012/13 only, says Paul Howard
BIS consultation includes some details of tax treatment but HM Treasury will consult separately on tax issues
Helen Lethaby reviews recent developments