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.
Finance Bill 2014 included proposed legislation for social investment tax relief, a relief available to investors in social enterprises from 6 April 2014. Tim Smith and Richard Wilson take a look.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Mike Gibson and Chris Sanger report
Nigel Neville outlines the month's responsibilities for advisers
Views from tax professionals on missed opportunities in the Budget.
Paula Tallon examines measures of interest to owners of SMEs