Take care when mixing EIS with EMI
15th December 2017 | Posted in Articles, Business Tax, Employee Incentive Arrangements, Featured Articles by Andrew Marr
EMI schemes Incentivising key employees by giving them an equity interest in the company not only makes sense from a motivational…
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Watch out for long warranty periods in deals!
30th October 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The issue Nearly all business sales will include warranties. A warranty broadly means that a seller states that something is or…
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Capital allowances on websites
16th October 2017 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Tom Minnikin
The issue Website costs can be significant and are often capitalised in a company’s accounts. Traditionally HMRC has viewed such capital…
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An Entrepreneurs’ Relief muddle … resolved
15th September 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Forbes Dawson
Conflicting tax cases In May we highlighted two Tribunal decisions which looked into the issue of whether certain types of share…
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What a relief for investors!
1st September 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Forbes Dawson
Announced in last year’s Budget, Investors’ Relief (‘IR’) is a new relief available to shareholders who sell shares of unlisted companies….
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When to join the section 169 Q(ueue)
25th August 2017 | Posted in Articles, Business Tax, Featured Articles by Tom Minnikin
“It would be no exaggeration to say that Entrepreneurs’ Relief (ER) has been the most valuable tax relief in recent times.”…
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No tax clarity on liquidations – therefore sell!
18th August 2017 | Posted in Articles, Business Tax, Featured Articles by Andrew Marr
The issue We have been eagerly awaiting clarity from HMRC on the ‘new’ targeted anti-avoidance rules in relation to the tax…
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Safeguard Entrepreneurs’ Relief by carrying out investment activity in different company
11th August 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Tom Minnikin
The issue Entrepreneurs’ Relief (ER) can be jeopardised if a company/group has substantial non-trading activities, which are generally taken to be…
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Time running out for disincorporation relief
26th May 2017 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Forbes Dawson
The issue Some people have mentioned that time is running out for applying disincorporation relief, and they are right. However, if…
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Early Election affects Budget 2017 measures
28th April 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Tom Minnikin
The issue The triggering of an early general election by Theresa May has resulted in a rush to try to get…
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