Jeremy Stein, private client associate director & Luke Harridge, private client tax consultant, Rawlinson & Hunter LLP, 08/11/2023
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Excluded Indexed Securities
The Self-Assessment tax return for the tax year ended 5 April 2023 now includes a specific box for individuals to declare their gains on Excluded Indexed Securities (EIS). According to HMRC, this information is being requested to assist them in assessing disposals of such securities and to inform policy making in this area.
HMRC acknowledges that some financial instituti...
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