The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…Read more
The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…Read more
The issue It is quite common for shareholders to insert a holding company on top of an existing company by way…Read more
The issue On 30 November 2021 HMRC published a consultation document which suggests options for changing certain aspects of the current…Read more
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