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Investments

Dividend yield valuation method in relation to unquoted shares.

Should changes be made?

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.

HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.

Basic rules of relief for personal pension contributions

Can a UK company employee sacrifice salary for a retirement pot while abroad?

Is there any clawback of reclaimed VAT on a change of letting type?

ACC Green (TC4427)

A guide to venture capital scheme changes

Is there logic to SDLT anti-avoidance provisions?

Can property expenses for a main residence be claimed against rental income?

ISA rules

The Individual Savings Account (ISA) (Amendment No 4) Regulations 2015/1370 and the Child Trust Fund (CTF) (Amendment No 3) Regulations 2015/1371 have been made and will come into force on 1 July.

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