The issue On 14 May the Supreme Court finally stuck a dagger in the concept of ‘staleness’ when applied to tax…Read more
The Seed Enterprise Investment Scheme (‘SEIS’) was introduced in 2012 as the ‘younger child’ to the venture capital family, sitting alongside…Read more
The issue HMRC have been taking a particularly hardline view on what transactions they consider to be carried out for bona…Read more
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