EMI options – not just for anticipated exits
19th February 2016 | Posted in Articles, Business Tax, Corporation Tax, Employee Incentive Arrangements, Employment Tax, Featured Articles by Michelle Hogan
It is widely recognised that improvements to the EMI scheme legislation in recent years means that they are an attractive and…
Read moreLast chance saloon for capital reductions?
20th January 2016 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
Capital reductions have been quite a tax-efficient way of extracting profits from a company for some years now. This opportunity is…
Read moreIncreased tax on liquidations
13th January 2016 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The Issue HMRC have long been concerned that tax payers have been ‘abusing’ members’ voluntary liquidations as a means of accessing…
Read moreAutumn Statement 2015
25th November 2015 | Posted in Articles, Business Tax, Corporation Tax, Employee Incentive Arrangements, Employment Tax, Inheritance Tax, Trusts and Estates, International Tax, Private Client, Property Tax, Tax Risk and Investigations, Trusts and Estates by Forbes Dawson
There was much negative speculation about today’s Autumn Statement. This was fed in part by the fairly dramatic budget in July…
Read moreBe quick – Annual Investment Allowance set to fall
11th November 2015 | Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Tom Minnikin
The Annual Investment Allowance (AIA) – the maximum amount of business expenditure that can be fully deducted on qualifying plant and…
Read moreTax and the VW car emissions scandal
20th October 2015 | Posted in Articles, Business Tax, Employee Incentive Arrangements, Employment Tax, Featured Articles, Private Client by Forbes Dawson
By now everyone has heard how VW has ‘totally screwed up’ by rigging emissions tests on diesel vehicles. This has caused…
Read moreTaxing a capital reduction – Tax Journal Article
10th October 2015 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles, Practice News by Andrew Marr
Andrew Marr features in Tax Journal – 2 October 2015 issue discussing the tax issues associated with a capital reduction. Please…
Read moreRevisiting SDLT multiple dwelling relief
2nd October 2015 | Posted in Articles, Business Tax, Featured Articles, Property Tax by Andrew Marr
Since 19 July 2011 there has generally been less stamp duty land tax (SDLT) on purchases of multiple dwellings (such as…
Read moreNew dividend rules make Employee Shareholder Status more attractive
14th September 2015 | Posted in Articles, Business Tax, Employee Incentive Arrangements, Employment Tax, Featured Articles, Private Client by Andrew Marr
From 6 April 2016 the dividend tax credit is being replaced by a £5,000 tax-free dividend allowance, with rates on income…
Read moreAre dividends always the best form of remuneration? Maybe not for boffins!
1st September 2015 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles, R&D by Tom Minnikin
It is generally more tax efficient to extract funds from a company by dividends rather than taking a salary (dividends are…
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