TAX-RELIEF

Nicola Simmons

Nicola Simmons (Mishcon de Reya) examines the new tax reliefs introduced to promote more film production in the UK.

CA holds that stapled entity not entitled to double tax relief.

Pete Miller

Nick Wright

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

Karen Cooper

Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.

Adrian Brettell

Heather Corben

Heather Corben and Adrian Brettell (King & Wood Mallesons) consider the legislative history of FA 1986 s 77, the practical problems caused by using the wider meaning of stock and the revised Stamp Office interpretation causing difficulties in obtaining the relief.

Zoe Fatchen

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.

Emma Game

Jeanette Zaman

Jeanette Zaman and Emma Game (Slaughter and May) consider whether the conditions for demergers to qualify as exempt distributions are in need of an overhaul