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Some of the changes to the EIS qualifying conditions pre-announced in the Budget have now been confirmed as taking effect for EIS investments from 6 April 2012. There are welcome increases to the following limits applying to the target investment company:
Combined with the current income tax relief rate of 30% and a capital gains tax exemption for qualifying EIS shares, plus the new Seed Enterprise Investment Scheme (SEIS), the government is clearly trying to encourage more investment from business angels and other individuals into the UK SME and startup sector.
To operate lawfully, firms that broker credit to consumers by way of business must be registered with and authorised and regulated by the Financial Conduct Authority (FCA).
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Can an employee, who has been in breach of their contract in the past, successfully bring a claim for breach of contract by their employer following their dismissal?
Some commentators had anticipated that persisting retail sector challenges might disrupt more than the make-up of the high street or commercial property negotiations between landlords and tenants.
On 16 July 2019 the Serious Fraud Office released details of the Deferred Prosecution Agreement reached with Sarclad Ltd in July 2016.
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