Personal tax

Nurturing growth

While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...

The big question?

We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...

Flexible friend

Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about....

Substantive appeal

Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...