Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Helen Lethaby reviews recent developments affecting the City
By Peter Vaines