Knowledge

The Enterprise Management Incentive (“EMI”) is a well-established tax advantaged share option scheme.  It is a government-backed way of attracting, retaining, and rewarding key employees, tax efficiently. This enables smaller…

In the build-up to the March 2020 Budget, we experienced a surge in business sales and exits accelerated by entrepreneurs and business owners looking to ‘bank’ the current rate of…

The coronavirus job retention scheme (CJRS) was introduced to help business through the pandemic but as all good things must come to an end, so HMRC are now expected to…

The British tax year originally started on the 25th of March, known as ‘Lady Day’, as it was the first ‘quarter day’ of the year on which debts had to…

This included a director claiming that the Patent Box had been abolished in 2016. Although this was an extreme example, it illustrated a trend for companies to be unaware of…

Although this isn’t quite the case, it’s impossible to sum up a single day working in R&D as most, if not all, claims are not completed in a day. I…

However, Family Investment Companies (“FICs”) might also be affected, and there are planning opportunities and investment strategies that could be pursued by families to ensure that profits continue to be…

Top of the Chancellor’s pops has been the widely accepted notion that capital gains tax was on the hit list, given the rates are lower than income tax rates, and…

If we had a penny for every time we said: “deals are taking so much longer to get over the line”, we’d have a stash of pennies in the piggybank!…