Insights

The summer also witnessed some wild swings in the direction of numerous tax policies that were variously announced, U-turned and then partially or fully reinstated under some combination or other…

EOTs have become so popular as a means of exiting a business that specialist lenders are even advertising EOTs as a specific funding line. We’ve advised on our fair share…

You’ve found an investor who sees the potential in your company and wishes to invest, however they will only do so if they can benefit from valuable tax reliefs via…

(Actually, that song was released way back in the last century – a fact that proves just how perceptive the sentiment is.) I don’t know about you, but I could…

This is particularly important where there is no mechanism for agreeing the valuation of the shares ‘upfront’ with HMRC, an area which we are seeing come under scrutiny more and…

Sadly, here at Claritas, we do not have a golden ticket (albeit we think Willy Wonka would’ve had a great R&D claim for some of the innovative chocolate manufacturing techniques…

To recap the rules, BADR is generally available on the disposal of business assets by an individual which has been held for at least two years at the date of…

Of course, said public purse is largely funded through taxation, and the Chancellor has come under fire recently for over-borrowing in times of low interest rates, only to be caught…

Many entrepreneurs have shareholdings in more than one business. Or they may own a trading business but also have investments – in property perhaps – held in another company. A…