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PRIVATE CLIENT TAXES


Robert King examines the tax traps SMEs fall into and how to avoid them

The government has invited comments on a new Business Angel Seed Investment Scheme (BASIS) and the proposed reform and simplification of the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs), with a view to introducing...

Carolyn Steppler reviews the proposed changes to the remittance rules

Heather Gething and Rupert Shiers examine the proposed three-part test

Amanda Sullivan provides your at-a-glance guide

HM Treasury has invited views on proposals for a new scheme to encourage people to donate pre-eminent objects or works of art to the nation. Donors’ tax bills will be reduced by a percentage of the value of the object donated.

The Office of Tax Simplification is to examine the complexities surrounding share schemes and pensioners’ taxation, having identified these areas as having the potential to benefit a significant number of taxpayers, tackle legislative complexity and streamline tax administration.

HMRC have flagged the 31 July deadline for renewal of tax credits claims and warned that claims will be examined ‘particularly closely’ as part of a clampdown on tax credit error and fraud.

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