Remember the EMI grant notification deadline

The issue Most of you will know about the tax benefits of EMI options. As a quick recap these ‘special’ options…

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Section 455 loan charges in MBOs

The issue Many of you will know about the CTA 2010 section 455 charge which kicks in when a company has…

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10% rates of tax on incorporations

Remember the good old days, a decade ago?  Back then, it was possible for business owners operating outside of a limited…

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Can excess cash in a company reduce inheritance tax (IHT)?

The issue Business Property Relief (BPR) is a valuable relief which can provide full relief from IHT in respect of trading…

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