Factsheets

However, there are some adjustments made in relation to Research and Development (R&D) claims which people are likely to be less familiar but that can be very beneficial. There is…

A key advantage of a trade and asset purchase is that the purchaser is less likely to be exposed to inheriting historical liabilities in the target company on/post acquisition. By…

On the table, there sits a rose Through every window A little light flows Books of feeling on the shelf above Cause it was built for love There is a…

If a prompt is received from HMRC suggesting that a furlough claim may be incorrect, details of where to make a disclosure should be included on the correspondence. Alternatively, HMRC’s…

Other examples of this planning we have experience of dealing with are: The demerger of property assets from trading activities for two separate groups prior to a merger of the…

What is a Company Purchase of Own Shares by multiple-completion contract? Where a shareholder exits a business, and subject to there being sufficient reserves, a company can repurchase the shares…

Written by Elliott Morrell, Manager at Claritas Tax: These discussions are usually along the lines of “why has EBITDA been used?”, “how has EBITDA been calculated?” and “is the multiple…

I often hear the term Code of Practice 9, what does it mean and is it the same or different to the Contractual Disclosure Facility? Code of Practice 9 (COP9)…

We have now reached the second anniversary of the emergence of COVID-19 which means we will soon reach the second anniversary of the introduction of the UK government’s financial support…