Newsletter Autumn 2023

• Content
• Leading Article
• All Quiet on the Tax Front
• Property
• When is a dwelling not a dwelling?
• Employee Tax
• Time to go electric?
• Extension of NICs top-up period
• General Tax
• Avoid the spotlight!
• Business
• Expansion of the Seed EIS scheme
• Major changes to R&D reliefs
• Audio-visual tax reliefs