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.
Share Schemes and Valuations
23 February 2022
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…
Share Schemes and Valuations
22 February 2022
For shareholders receiving cash (or a simple debt) for the sale of their shares, their entire gain comes into charge in the tax year in which a binding contract for…
Share Schemes and Valuations
25 January 2022
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…
Share Schemes and Valuations
13 October 2021
The Enterprise Management Incentive (“EMI”) is a well-established tax advantaged share option scheme. It is a government-backed way of attracting, retaining, and rewarding key employees, tax efficiently. This enables smaller…
Share Schemes and Valuations
11 February 2021
HMRC has finally published its long-awaited policy on the impact of COVID-19 on the working-time requirement for Enterprise Management Incentive (EMI) schemes following its previous announcement in respect of Company Share…
Share Schemes and Valuations
11 February 2021
The latest Employment Related Securities bulletin issued by HMRC deals with the impact of COVID-19 on Enterprise Management Incentive (EMI), Save as you Earn (SAYE), Company Share Option Plans (CSOP),…
Share Schemes and Valuations
11 February 2021
The escalation of the coronavirus (COVID-19) outbreak, including travel restrictions, social distancing measures and large-scale quarantines has had a significant and unprecedented impact in recent weeks not only on our…
