The Supreme Court has ruled in favour of a HM Revenue & Customs (HMRC) judgement, requiring two investors in a "failed" avoidance film partnership scheme to pay the required tax.
The Supreme Court today ruled against the two users - Mr De Silva and Mr Dokelman - of what HMRC deemed to be, a failed tax avoidance film partnership scheme, which it claimed tried to use legitimate investment...
The increase in minimum AE contributions has had little impact on opt-out rates - with cessations after April increasing by less than two percentage points, data from The Pensions Regulator (TPR) shows.
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