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Reform of close company participator rules
It was announced in the Autumn Statement 2014 that the government has completed its review into the tax charge on loans ...
Proposed new rules for dismembering and resolving enquiries
The Autumn Statement included the announcement that the government would ‘consult on a proposal to introduce a new power...
Prohibition of corporate members of LLPs
Readers may recall that earlier this year a discussion paper was published by the Department for Business Innovation, an...
