Insights

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…

While many employees have adopted remote or hybrid working practices to avoid the commute or to move out of the city, a small but growing number are looking even further…

As a quick refresher, the main benefits of options granted under an EMI scheme are: Options can be granted without any upfront income tax liabilities for the participants. The valuation…

Like Economics, much of tax law can be abstract and nebulous so it was fortunate for my career that I found Capital Allowances. These are a part of the tax…

Whilst the R&D tax relief remains a key focus of the government’s drive to support and encourage innovation in the UK, HMRC have invested additional resources to ensure that claims…