Surrendering a final salary pension scheme could make sense

The Issue There is an ability for final salary pension scheme beneficiaries to convert their pensions into other types of scheme….

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Budget sting in the tail for research and development

The issue Apparently, HMRC identified £300m in frauds by ‘artificial corporate structures’ relating to research and development tax credit claims. Broadly,…

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Entrepreneurs’ relief withdrawn for alphabet shares?

The issue Before 29 October 2018 (budget day) it was fairly common knowledge that various conditions needed to be met for…

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