Corporate tax

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 …