Contact us


Interested in understanding a little more about a tax issue affecting you or your business? In this section our team share their thoughts, ideas and views on a wide range of topical, tax related subjects, currently making the news.

Filter By Solution

Tabbed Sections Dropdown Arrow

Share Schemes and Valuations
27 November 2023

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 Schemes and Valuations
10 November 2023

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…

Share Schemes and Valuations
9 October 2023

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…

Share Schemes and Valuations
28 June 2023

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…

Share Schemes and Valuations
24 May 2023

The deferred element of the consideration may be quantified at a later date, typically using a formula based on two to three years’ post-acquisition revenue or profits. These arrangements are…

Share Schemes and Valuations
1 April 2023

From April 2023, qualifying companies will be able to issue Company Share Option Plan (CSOP) options to employees over shares worth up to £60,000 (double the current £30,000 limit) and…

Share Schemes and Valuations
8 December 2022

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…

Share Schemes and Valuations, Venture Capital Tax Reliefs
25 October 2022

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…

Share Schemes and Valuations
21 September 2022

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…

Background Gradient

Get in touch

To find out more about what we do, please get in touch.

    I am happy for Claritas Tax to get in touch with me regarding my enquiry