HMRC has confirmed that the European Commission has approved two changes announced in Budget 2011 to the enterprise investment scheme.
FA 2011 s 42 increased the rate of income tax relief 30% for investments made on or after 6 April 2011.
Government debt is more important now than ever. Ian Carnochan provides background to UK government gilts and explains their tax treatment
HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from 26 September 2011.
HMRC has announced a further change to the rates of bonuses payable on SAYE share option schemes.
Five-year contracts attract a zero rate with effect from 23 September. The rates for three-year contracts were reduced to zero with effect from 12 August.
In a new monthly feature, John Endacott looks at recent developments affecting the taxation of private clients, which this month include debate on replacing the 50% tax rate and possibly more property based taxation.
With the enactment of the disguised remuneration legislation, companies must review their share plans and other incentive plans to avoid adverse income tax and NIC charges, explains Jeremy Edwards.
Painting: whether a wasting asset
Interest credited to joint account