The government is to amend the tax regulations on authorised investment funds and offshore funds to remove the duty to withhold tax from ‘rebates’ of the annual management charge made to most non-resident investors.
Simon McKie on the Supreme Court's decision about what remains an important remedy
Reduction in rate of Class 2 NICs: whether retrospective
Inheritance tax: agricultural property relief
The European Insurance and Occupational Pensions Authority (EIOPA) has published a Discussion Paper on a possible EU single market for personal pension products.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Application to pay backdated class 2 NICs
UK/Ireland DTA
Property let to tenants: whether a business
Loss claim: whether loan stock was a relevant discounted security