Does Hall case apply?
I was interested in the recent Taxation article on will drafting (tinyurl.com/5n72ad53) as I am dealing with a situation similar to the Hall case discussed in the article. I am...
HMRC is consulting on whether VAT should be added to the list of taxes HMRC must consider when undertaking the statutory compliance test for receiving or keeping gross payment status (GPS). The...
In the tax year 2021-22, 4,480 companies raised a total of £2,305m of funds under the enterprise investment scheme (EIS). This is the highest number of companies and total amount raised since...