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Register to vote Register by 18 June to vote in the General Election on 4 July.
Some Evidence from Developing Countries
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
This section provides information on capital expenditure for schools
Find out about making investments for someone who does not have mental capacity.
This tax information and impact note is about changes to the SEIS.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
This Tax Information and Impact Note is about changes to venture capital schemes for companies and community organisations benefitting from energy subsidies.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Research on capital allocation strategy for emerging/frontier markets, and the role of information asymmetry in shaping capital flows.
Upper Tribunal Tax and Chancery decision of Judge Nicholas Aleksander & Judge Phyllis Ramshaw on 18 October 2023
Draft statutory instrument, which will streamline the process for determining when firms who trade commodities or emission allowances as an ancillary activity need to be authorised as an investment firm.
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
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