Risk to capital requirement for venture capital schemes: changes in Finance Bill 2017-18
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments ...
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments ...
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Techni...
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and lo...
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated t...
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of c...
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be...
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing s...
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective sup...
Background to the call for evidence In its review of the corporation tax computation ( ...
Members will be aware that disincorporation relief was intended to help address the problems faced by some sma...