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Transactions, Inheritance Tax (IHT), Capital Gains Tax (CGT), Corporation Tax & Income Tax – Owner Managed Companies It is relatively common for owners of family and owner managed companies to 
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Group Reorganisation & Corporate Simplifications – What are they and when are they appropriate? A group reorganisation usually involves the transfer of assets, which may be shares in another group 
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What is a Hybrid Partnership? A hybrid or mixed partnership is a standard partnership but rather than just having individuals as partners, there is one or more corporate partners (or, 
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IR35: HMRC presses on with changes  Introduction HMRC has confirmed in Finance Bill 2019/20 that the IR35 changes scheduled to take effect from 6 April 2020 will happen as anticipated. 
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Protecting your taxes in Insolvency Protecting your taxes in insolvency – Current position At present, HMRC is an ordinary creditor ranking below preferential and secured creditors (but above the shareholder 
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2020’s Top 10 Tax Savings Tips for Small Business & SME’s The tax world is increasingly complex and fluid. However, getting your tax position right can quite literally pay dividends. 
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JSOP or Joint Share Ownership Plan Overview of JSOP A Joint Share Ownership Plan (“JSOP”) is a non-statutory, or unapproved (not this does not share scheme that offers a tax 
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Introduction A Company Share Option Plan (CSOP) allows a company to grant options over shares to employees and directors over shares. The maximum amount of options an individual can receive 
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McLaren Racing Ltd v HMRC… The Tax Position on CTA 2009 s54; Fines, Penalties, Expenses & Business Profits Tax relief (or not) for fines Legislation (CTA 2009 s54) states that 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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