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Martin Mann
ARTICLES
Best of both worlds
When considering the available incentives for investors in new businesses, PAUL HOWARD and MARTIN MANN explain that EIS and EMI can co-exist happily
Entrepreneurs’ Relief: a Guide for Accountants
By Kevin Slevin; £155 (plus £5.70pp)
Are you a control freak?
MARTIN MANN looks at changes in control tests and the effect these may have in common scenarios involving interest and a write off of debts between connected companies.
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NEWS
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In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights