This issue includes details on:
- Current Rates: Latest rates of inflation and interest
- Stamp Duty Land Tax: More details about the 3% surcharge
- Sporting Testimonials: Testimonials to be brought into charge to tax
- Mansworth v Jelley Losses: The HMRC guidance provides a legitimate expectation
- EIS relief: Loss of relief from preferential rights
- Reasonable Excuse: Another success with insufficient funds