Angels and demons and the perils of getting the EIS ‘directors’ rules’ wrong
27th February 2026
Posted in Articles by Andrew Marr
The Enterprise Investment Scheme (‘EIS’) offers various tax incentives to individuals who invest in start-up companies, including a 30% income tax…
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To have and to hold (over)
6th February 2026
Posted in Articles by Forbes Dawson
With BPR planning now reaching frenzied levels before 5 April 2026, even with the increase in value of the 100% BPR…
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How are PETs taxed when value falls?
23rd January 2026
Posted in Articles by Andrew Marr
A potentially exempt transfer (PET) is a gift that will ‘potentially’ be outside a donor’s estate for inheritance tax (IHT) purposes….
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The IHT sting of EOT receivables
14th November 2025
Posted in Articles by Michelle Hogan
The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in businesses,…
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The stamp duty problem with ‘new holding company buyouts’
18th July 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
If certain conditions are met, then a nice tax-efficient way of a shareholder being bought out by a company is through…
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When inheritance tax can be helpful in a company purchase of own shares
27th June 2025
Posted in Articles, Business Asset Disposal Relief, Inheritance Tax, Trusts and Estates by Andrew Marr
On a purchase of own shares by a company the default position is that any profit over and above the amount…
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What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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What options are there for AIM shares after the October budget?
31st January 2025
Posted in Articles, IHT by Andrew Marr
Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once they…
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Don’t give up on EMI schemes too quickly!
15th November 2024
Posted in Articles by Adam Sutton
Enterprise Management Incentive (EMI) schemes provide a tax efficient way of incentivising key employees with share-based rewards. Typically, an EMI scheme…
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Foreign law matters when a non-UK resident company purchases its own shares
24th May 2024
Posted in Articles by Andrew Marr
In UK law a company can purchase its own shares from its shareholders. The question then arises about how this should…
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