Individuals who need to submit a self-assessment tax return can choose whether to submit their tax returns by posting paper forms to HM Revenue & Customs (“HMRC”), or to file a return online. Individuals filing a paper return but ...
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Background Savings interest has been paid without the deduction of tax for some time now and that change coincided with the introduction of a tax free personal savings allowance (PSA). Historically most people have not needed ...
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Background The Enterprise Investment Scheme (“EIS”) and Venture Capital Trust (“VCT”) are share schemes approved by HM Revenue & Customs (HMRC) with beneficial tax advantages for individuals investing in small and medium-sized companies. There are a number ...
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