Insights

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…

HMRC launched a consultation into the taxation of Employee Ownership Trusts (EOTs) and Employee Benefit Trusts (EBTs) on 18 July which closed on 25 September. The consultation invited views on…

As our corporate finance friends will tell you, you can’t just wake up one morning and decide to sell your business. Well, you can, but you probably won’t get the…

Being in my third decade as a corporate tax adviser, I’ve seen a few Chancellors come and go, and with them, a whole host of tax rate changes. Whilst it’s…