Knowledge

One method of migration is for an existing holding company or company to cease to be tax resident in one country and become tax resident in another. A UK incorporated…

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,…

This article considers the new scheme, analysing its motivations, implications for different company types, and potential outcomes for those involved. The current two-scheme system (SME and RDEC) presents complexities and…

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…

Share for share exchanges are regularly seen in various types of company sale and reorganisation transactions. Broadly, where a shareholder exchanges shares in Company A for shares in B, and…

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’…

Deeming provisions are common in tax provisions. As their names suggests, they ‘deem’ certain situations to satisfy specific conditions when they might not otherwise meet the strict wording of the…