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
Entitlement to benefits and right to reside in the UK
BIS consultation includes some details of tax treatment but HM Treasury will consult separately on tax issues
Helen Lethaby reviews recent developments
Simplified tax treatment for certain ‘not ordinarily resident’ employees
Financial Ombudsman Service is receiving ‘a handful of tax avoidance scheme cases’ each week
New tax rules are intended to address concerns that the current tax regime acts as a barrier to launches of investment trusts. Ian Zeider reviews the detail.
A company can purchase its own shares, but the basic principle is that any amount paid in excess of the capital subscribed for the shares is taxed as a distribution. However, as Paula Tallon and Paul Howard explain, where a number of conditions are satisfied, capital gains tax treatment can be obtained for the shareholder.
Woman with apartment in Spain: whether UK resident