In the third in our series of company tax planning articles, Cassandra Graham, Senior Tax Manager at Bates Weston looks at the use of merger, demerger and reorganisation as a tax planning tool.
The £40 million Green Recovery Challenge Fund announced yesterday will help charities and environmental organisations start work on projects across England to restore nature and tackle climate change.
From 30 June, more start ups and innovative firms will be able to apply for investment from the government’s Future Fund.
Amendments to the Finance Bill include treating coronavirus payments as taxable income, not disadvantaging those who came out of retirement or usually work abroad to help in the pandemic, treating Covid-19 as an exceptional circumstance for higher rate SDLT reclaims and encouraging Future Fund investors.
Which business sectors can reopen under Covid-19 Secure conditions from 4 July and if you can’t observe 2m social distancing, what 1m+ means.