Knowledge test

R&D tax relief continues to serve as a powerful incentive for businesses to invest in innovation, however, successfully navigating the complexities of the R&D tax relief regime to ensure the…

The Chancellor has increased the current £85,000 VAT threshold to £90,000, claiming that this is designed to support businesses and sole traders which often put off growth due to the…

Going through a deal is an all consuming process. Understanding the business, carrying out the due diligence, working out what you are willing to pay and negotiating all the little…

It is nearly 7 years since the corporate losses reforms were introduced from 1 April 2017, which included the concept of ‘carry forward’ group relief. Prior to 1 April 2017,…

As for Capital Allowances? Well, while we all knew from the outset that the Super Deduction would age like a Norwegian Blue, nevertheless it’s easy to have been taken by…

As a consequence of unpredicted factors affecting the economy in recent years, many businesses found themselves in need of additional funding to meet their cash flow needs. The loans may…

Enterprise Management Incentives (‘EMI’) are widely used by companies to attract and retain top talent, whilst aligning the interests of employees with those of the company and its shareholders. EMI…

There has been much talk about tax of late, especially in the run up to next week’s Autumn Statement. Coming as it does just over a year after the ‘dramatic’…

The Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) are used by companies, typically in their infancy, to raise capital from individual investors in return for an equity…