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Issues for Directors

Hybrid Partnerships & LLPs: HMRC + Anti Avoidance Provisions

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, 

IR35: HMRC presses on with changes 

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. 

Protecting your taxes in insolvency

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 

JSOP or Joint Share Ownership Plan

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 

HMRC Shine a Spotlight on Phoenixing Provisions

HMRC Put a Spotlight on Phoenixing HMRC have published their new spotlight (47) expressing their discontent with schemes that seek to bypass the targeted anti-avoidance legislation commonly referred to as 

Brexit News: EU/ UK Tax Implications

Brexit Tax Implications, Tax System Issues – Direct Tax, Indirect Tax, Tax Cuts, Import Tax, Corporation Tax & VAT… Introduction – Brexit Tax Implications/ Issues So Mrs May’s plan on 

Dividend Planning – Dividend Waivers & Examples

Dividend Planning – Dividend Waivers Here at Enterprise Tax we work with a number of Owner Managed Businesses (“OMBs”) and Small-Medium Sized Enterprises (“SMEs”). More recently there has been a 

Employee Ownership Trusts – Capital Gains & Inheritance Tax

Employee Ownership Trusts (EOTs); Definitions & Examples… What is an EOT? A Definition by Example New legislation surrounding Employee Ownership Trusts were brought in under Finance Act 2014 with the 

April 2019 loan charge: HMRC’s curious intervention on EDM1239

April 2019 loan charge: HMRC’s curious intervention on EDM1239 For those of you who: • bought a newspaper on Saturday; • that newspaper was The Times; and • you managed 

Employee Share Schemes; The Facts

EMPLOYEE SHARE SCHEMES – SHARING THE CAKE Employee share (option) schemes are often seen as a key component of the remuneration packages of employees working for listed companies. The fact