Latest Reforms and HMRC’s Stance The UK’s R&D tax relief framework has undergone extensive reform in recent years, with the aim of simplifying the system, reducing abuse, and encouraging genuine innovation. These changes affect companies of all sizes and come with significant compliance considerations. Professional bodies, including the Chartered Institute of Taxation (CIOT), have been […]
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Following a consultation this Spring the Government has decided to overrule the sunset clauses for both the Enterprise Investment Scheme (EIS) and the Venture Capital Trust (VCT) scheme, which were both due to end by 6 April 2025. The similar Seed Enterprise Investment Scheme (SEIS), designed for early stage trading companies, will be expanded. The […]
Business Asset Disposal Relief (BADR) Business Asset Disposal Relief, formerly known as Entrepreneurs’ Relief, offers a lower rate of Capital Gains Tax (CGT) when selling all or part of a business, shares in a trading company, or certain business assets. From 6 April 2025, the CGT rate under BADR is 14% — up from the […]
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Entrepreneurs’ relief changes
FA 2019, Schedule 16 has introduced four changes to entrepreneurs’ relief (ER). The new conditions for an individual’s shareholding in their personal company to qualify for ER took effect from 28 October 2018. The three other changes to ER take effect for disposals made after 5 April 2019. Qualification period For disposals after 5 April […]
We have referred a number of our clients to Stephen Burwood and have always been impressed in the professional approach. He keeps us informed at every stage and delivers on promises. As they only offer specialist advice on tax matters, they complement our service offerings and are a pleasure to do business with. If you […]
Loan Charge – Government Review Groups who have been campaigning for the 2019 Loan Charge to be scrapped won a small victory last week. They secured an amendment to the Finance Bill which forces the government to review the loan charge legislation by 30 March 2019. This does not remove or alter the loan charge, […]
The Enterprise Management Incentive Scheme (EMI), is suitable for those companies with a relatively small number of employees, 250 or less, where the gross asset value is less than £30m and the company is not under the control of another company i.e. it is not a subsidiary. The EMI scheme is very flexible and presents […]
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Welcome Thank you for expressing interest in our Online EMI service. The Bronze Service* (see the Implementation Guide) is available to companies that: meet the qualifying criteria – see the Guide if you have not already done so. will be offering options to 5 or fewer qualifying employers or officers of the company. does not require […]
The Enterprise Investment Scheme (EIS) was introduced by the Finance Act 1994, replacing the existing Business Expansion Scheme, and applied to shares issued on or after 1 January 1994. The EIS was implemented to help stimulate investment in small, high-risk trading companies by offering a range of tax reliefs to investors who purchased new shares […]