INVESTORS

Jennifer Plummer (BDO) considers the requirements for this valuable relief and outlines some of the complexities involved where corporate structures are not straightforward.

Gerald Montagu

It is hardly an original observation that there is something of a conjuring trick about Budgets. However, some of the measures announced by the Chancellor on 26 November 2025, seemingly in an attempt to address the need for ‘growth’ while...

Ceinwen Rees

Caroline Inker

Caroline Inker and Ceinwen Rees (Kirkland & Ellis) explore the impact of ESC D33 on contractual payments made in less-than-straightforward share purchase scenarios.

A detailed report by Lexis®+ UK Tax.

Deepesh Upadhyay Benjamin Shem-Tov Ben Jones

Ben Jones, Deepesh Upadhyay and Benjamin Shem-Tov (Eversheds Sutherland) examine the increasing use of side fund letters in a private investment funds context and the associated most favoured nations process.

Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

Trudy Armstrong

Trudy Armstrong (PwC) explains the proposed reforms to the SSE regime and examines their practical impact.

Paula Tallon

Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

Andrew Marr

Michelle Hogan

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

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