Don’t be put off by Employee Shareholder Status (ESS) ‘disadvantages’

ESS has now been running for a few years and it is probably fair to say that it has been a…

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Last chance saloon for capital reductions?

Capital reductions have been quite a tax-efficient way of extracting profits from a company for some years now. This opportunity is…

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Increased tax on liquidations

The Issue HMRC have long been concerned that tax payers have been ‘abusing’ members’  voluntary liquidations as a means of accessing…

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Don’t fall into the EIS trap!

With the 31 January tax return filing deadline fast approaching, tax agents and their clients will be finalising the various claims…

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