FTT decides shares gifted to a charity by a taxpayer were overvalued
A FTT case, where it was decided that the valuation of shares donated to charity should be based on all available information, not just the AIM quoted share price, particularly in cases where the shares are relatively illiquid
07 December 2023
Payroll risk for certain clubs and societies
A warning that, if clubs and associations are controlled by a national organisation, they may not be entitled to claim the Employment Allowance and may also be liable to pay the Apprenticeship Levy