EMI scheme trap for the unwary
24th February 2017
Posted in Articles, Employee Incentive Arrangements, Employment Tax by Andrew Marr
EMI Schemes Enterprise Management Incentives (‘EMI’) are a very tax efficient way of rewarding key employees with equity based rewards. Under…
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Company trading losses can be offset against goodwill gains
17th February 2017
Posted in Articles, Business Tax, Corporation Tax by Tom Minnikin
The issue Trading losses can only be carried forward against profits of the same trade. This means that brought forward losses…
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Not all U.K. bank accounts subject to inheritance tax
3rd February 2017
Posted in Articles, Inheritance Tax, Trusts and Estates by Laura Hutchinson
The Issue Although UK domiciled and UK deemed domiciled individuals are subject to inheritance tax (IHT) on their worldwide assets, individuals…
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