The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Lisa Stevenson (Parisi Tax) answers a tax query a demerger involving the return of capital
HMRC has published new guidance on changes to how it processes enterprise investment schemes (EIS) advance assurance applications and EIS compliance statements for investments made on or after 6 April 2015 in companies that
EIS and reverse takeovers
Members of an LLP and loss relief
OUR PICK OF THIS WEEK'S CASES
Appeal by a partner who is not the representative member
In a Budget that had little to say specifically about owner managed businesses, the most striking changes were to entrepreneurs’ relief, writes David Whiscombe (BKL Tax).
Jackie Wheaton (Moore Stephens) answers a query on the tax consequences of the liquidation of an LLP.
Exit charges and freedom of establishment
Failed scheme and negligence