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Italy opens its doors to international high net worth individuals

As 2017 dawned, Italy made a big play to attract international high net worth individuals into moving their residency to

Artificial enhancement of securities

Let us suppose that there is a business which is underperforming. This could be due to any number of factors.

The Government for some time has been concerned about the way in which the provision of benefits has evolved over the years with a growing market for flexible benefits, often combined with salary s

It’s self-evident that work practices in the UK and other developed economies are changing.

Background

Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, broader in scope than before.

Last November’s Autumn Statement contained few surprises regarding personal taxes. The biggest changes related to salary sacrifice schemes.

Facts of the case

The business, Karate World, provides instruction in martial arts. It was originally set up by a Mr Thompson as a sole-trader business, with a number of employees.

A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by the Low Incomes Tax Reform Group (LITRG), highlig