Corporate tax

Investors' Relief - available from 6 April

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Investors' Relief has languished below the radar for the last 3 years, but 6 April 2019 is the date from which the earliest qualifying periods for holding shares which may be eligible for Investors Relief, come to an end. More …

The 2019 Loan Charge - Don't be caught out!

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With just on a month to go until the one-off tax charge on disguised remuneration loans comes into effect, there is no sign that HMRC is backing off introducing the measure, or that the concern being stated in many corners, including the House of Lords, is going to be effective in stopping the implementation of the charge. More …

Entrepreneurs' Relief - Filling the gap

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In our previous post on this subject following the Autumn 2018 Budget, we considered the changes to the qualification criteria which must be met so that individuals can benefit from the reduced capital gains tax rate on gains made following the sale of their shareholding in a trading company. More …

Budget 2018: Changes to entrepreneurs relief

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Cathy Bryant, Legal Director in our Corporate team, discusses the crucial changes to entrepreneurs relief (ER). There was a moment in the budget last Monday when I would imagine that owner-managers held their breath when the Chancellor said that he had been lobbied to scrap ER. More …

EMI Options: State Aid Approval Expires

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Clients should note that on 6 April 2018 EU State Aid approval for the EMI scheme expires. The effect is that share options granted in the period from 7 April 2018 until EU State Aid approval is received may not be eligible for the tax advantages currently enjoyed by EMI schemes. More …

Tax return deadline met? What next…

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HMRC Tax return deadline

Any student will tell you there is nothing like an approaching deadline to focus the mind. Not many of us relish a deadline; yet many of us cannot seem to get things done without one. More …

Spring Budget 2014 review

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There was something for everyone – very much a pre-election budget. But apart from the changes to pensions, which are a fairly major reform, there’s nothing very substantial here – it’s very much same as you go. More …