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An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.
Find out about the amendment to the requirements for an Enterprise Investment Scheme (EIS) approved fund set to change on 6 April 2020.
The effect of receiving income from land and buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Changes to Unauthorised Unit Trusts for tax year 2014 to 2015.
Changes to unauthorised unit trusts for tax year 2013 to 2014.
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
Clarification on late applications for distributing fund status under Schedule 27 ICTA 1988.
How the Seed Enterprise Investment Scheme works.
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