Autumn Statement 2015

There was much negative speculation about today’s Autumn Statement. This was fed in part by the fairly dramatic budget in July…

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Autumn Statement could have potential changes for Entrepreneurs Relief

The value of the 10% capital gains tax (‘CGT’) rate under Entrepreneurs’ Relief (‘ER’) to those holding shares in companies or…

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Be quick – Annual Investment Allowance set to fall

The Annual Investment Allowance (AIA) – the maximum amount of business expenditure that can be fully deducted on qualifying plant and…

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UK bearer shares to be abolished

Why the abolition of UK bearer shares could have important tax consequences: Background Facts Since 26 May 2015 UK companies have…

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