The enterprise management incentive (EMI) scheme is the most popular share option scheme, as it is designed for companies that have gross assets of no more than £30 million. On 4 April 2018 HMRC announced that the EU State Aid approval for the EMI scheme was due to run out on 6 April, as it […]
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HMRC introduced a Targeted Anti-Avoidance Rule in Finance Act 2016 to counter the practice of winding up a company for tax avoidance purposes, specifically attempting to convert dividends into a capital payment. HMRC have now published guidance (see here ) to indicate the circumstances in which the anti-avoidance rule would be invoked leading to the extracted […]
Acquisition of a business, or part of a business from the current shareholders by way of a Management Buyout (MBO) is beset with tax pitfalls and these have become a larger issue since the introduction of ITEPA in 2003. It is crucial that the MBO team seek tax advice on structuring and investment before reaching […]
Asset protection is a Transtax framework, it has been designed to deal with a common challenge that many businesses are faced with. Scenario There continues to be a steady stream of enquiries regarding the desire to either extract capital assets from the company or to separate trading and investment activities. These situations often arise through: most […]
We offer Private Clients Services for high networth individuals including those with property portfolios, holiday lettings, offshore funds, UK investments portfolios etc. Personal Tax Planning The service covers: Income Tax Capital Gains Tax (CGT) Inheritance Tax (IHT) Trusts Trish Daniels can assist with both UK domiciled and non domiciled individuals on the tax implications of areas including […]