The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…Read more
The issue Enterprise Management Incentive (EMI) option schemes are well known as a tax-efficient incentivisation tool for management. If implemented correctly,…Read more
The issue In the 2018/2019 tax year there were a number of transactions where shareholders took advantage of tax deferrals where…Read more
It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…Read more
For history buffs, the Battle of Bosworth was the last significant battle of the War of the Roses, marking the beginning…Read more
The issue A key requirement for Entrepreneurs’ Relief (ER) to be available in respect of a share disposal is that the…Read more
Background This week we report upon a welcome defeat for HMRC in the case of The Quentin Skinner 2005 Settlement L…Read more
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