November 26, 2023
Corporate Interest Restriction rules: a guide
From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...
November 26, 2023
Employee share options: EMI and CSOP arrangements
The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...
November 26, 2023
Inheritance tax planning for investment companies
Where shares in an investment company are held by parents with adult children, it...