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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Consider ten year tax spreading when accounting treatment changes
8th November 2017 | Posted in Articles, Corporation Tax, Featured Articles by Tom Minnikin
The issue For periods commencing on or after 1 January 2015 UK medium and large companies were not permitted to prepare…
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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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Deathbed tax planning from HMRC!
6th October 2017 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Private Client by Laura Hutchinson
GAAR HMRC’s guidance on the tax general anti-abuse rules (‘GAAR’) makes interesting reading because they kindly set out certain juicy bits…
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Bank customer reward…not as rewarding as you may think!
29th September 2017 | Posted in Articles, Featured Articles, Private Client by Andrew Marr
Many of you will have a current account that rewards you with a monthly payment for paying in a certain amount…
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The New Trust and Estate Register – a further untimely headache for professional advisers
22nd September 2017 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates by Rebecca Bedford
Previously when new trusts were created they only had to be registered with HMRC if they had a UK tax reporting…
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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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