For all British qualifying films of any budget level, the film production company can now claim a payable cash rebate of up to 25% of UK qualifying expenditure. The tax relief is...
Offshore funds are non-UK resident investment vehicles, such as companies and the overseas equivalent of unit trusts. When disposals of such funds are made, care needs to be taken...
When a person dies, their executors (if they have left a Will) need to apply to the Courts for a grant of probate in order that their estate can be administered. Whilst some...
Where the relevant conditions are met, the Substantial Shareholding Exemption (“SSE”) exempts gains arising on a qualifying disposal of shares from a charge to corporation tax.