Given the potential tax savings and its potentially wide application, tax advisers will need to understand and advise on the new investors’ relief for investments in trading companies or trading groups, write Dipan Shah and Nick Baker (PwC).
Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes
David Whiscombe answers a query on a shared joint venture with an offshore investor
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture