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Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
How to make a negligible value claim on disposal of shares you have subscribed for in qualifying trading companies.
HM Treasury has published a report on time limits in the tax system and the charge on disguised remuneration loans.
Employment Tribunal decision.
FCDO travel advice for Cayman Islands. Includes safety and security, insurance, entry requirements and legal differences.
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