PRIVATE BUSINESS TAXES

Georgina West (EY) explains the practical implications of replacing stamp duty and SDRT with the new Securities Transfer Tax.

Liz Ritchie

Liz Ritchie (Forvis Mazars) considers how taxpayers are responding to the changes to Business Property Relief.

A report by Lexis®+UK Tax

Nigel Watson

Claire Withers

Nigel Watson and Claire Withers (Burges Salmon) consider the extension of EMI option terms to 15 years and the practical implications for plan design, legacy options and compliance.

Sam Pennington

Matthew Rowbotham

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Claire Miles

QuestionMy client runs a business through a limited liability partnership. It was established in this form for legacy reasons many years ago. The business proved successful, and the individual founders took on investment from two companies who now...

Oliver Twentyman

Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).

Ellen Wildig

Sarah Ling

Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

John Endacott

John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.

May Smith

Emily Szasz

May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund.

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