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 […]
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The shareholder exit frame work can be applied when one or more owners of a business wish to leave the business either to retire or possibly as a result of a shareholder dispute. Traditional Considerations Ordinarily when the ownership of a business changes there a number of tax considerations both present and future. These can be […]
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 […]
Employees are almost always the most important asset in a business and to get the most out of them it is important that they are fully motivated and incentivised. Key employees can be incentivised in a number of ways apart from immediate cash rewards through to Share Arrangements and deferred bonus solutions. There are a […]