HMRC marks two years of mandatory tagging
A company holds shares in listed companies, unit trusts and open-ended investment companies. Advice is required on the scrip dividends received
Capital reduction demergers are rare, but they can play an important part in corporate tax planning
An inventor personally owns a patent that is licensed to his company, which exploits it. To mitigate personal tax liabilities, it has been suggested the patent be owned by a company