Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.
Optician changing from franchisee to locum: claim to loss relief
Actor: temporary accommodation
The government is consulting until 26 September 2013 on changes to limit the tax relief available for certain share buy-back and reinvestment arrangements between VCTs and their investors.
Avoidance scheme involving restricted securities: application of Ramsay principle
Restriction on relief for uncommercial trades
Sole trader: costs of defending manslaughter charge
Rachel Gauke comments on the Court of Appeal decision concerning goodwill and roll-over relief.
Scholarships to sons of company director
HMRC has issued Revenue & Customs Brief 14/2013: Simplified expenses rules for small businesses.