Features

Lifting off

Encouraging investment in unquoted trading companies has been a theme in many recent and not so recent Budgets....

OMB

Increasing in scope

Currently, and for most of the lifetime of income tax, income has been taxed at higher rates than capital receipts....

OMB

Par for the course

Bridport and West Dorset Golf Club’s litigation was in respect of VAT on green fees, a point that was successfully concl...