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
The Office of Tax Simplification (OTS) has published its third and possibly final report on the subject of the taxation of partnerships for smaller unrepresented businesses that are trading in an unincorporated form. Mark Waddilove (Baker Tilly) which responded to the consultation, assesses the report.
Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC