A discovery cannot get too long in the Tooth

The issue On 14 May the Supreme Court finally stuck a dagger in the concept of ‘staleness’ when applied to tax…

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Don’t fall into this SEIS trap!

The Seed Enterprise Investment Scheme (‘SEIS’) was introduced in 2012 as the ‘younger child’ to the venture capital family, sitting alongside…

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Why are holding company tax clearances being denied?

The issue HMRC have been taking a particularly hardline view on what transactions they consider to be carried out for bona…

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