Incentives and rewards
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell En...
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...
Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comment...
Employee ownership has been a popular business model amongst many founders and business owners for decades....