Furloughing and EMI options
Where options granted to an employee qualify under the Enterprise Management Incentive (‘EMI’) scheme,...
Coronavirus: understanding the impact on people and businesses
We wanted to take a snapshot of the challenges that coronavirus was presenting to people and...
Khan: share buybacks and ‘an unfortunate position’
It’s easy to say that, as an accountant, Mr Khan should have known better;...
Protecting your family and your future
Coronavirus and lockdown have emphasised how important it is to create a resilient savings...
Taxation Readers’ forum: Trust tax
How are capital additions included in a trust’s second ten-year inheritance tax charge? Writing for...
Lending and lockdown: the government’s coronavirus loan schemes for SMEs
‘Neither a borrower nor a lender be’ runs the advice in Hamlet: advice that...
How good bookkeeping can support you through challenging times
In dealing with coronavirus and lockdown, many businesses have struggled and have had to...
VAT and Domestic Reverse Charge in the construction industry: deferred until 1 March 2021
In February 2019, we covered the Construction Services Domestic Reverse Charge (CSDRC) and the rules being...
Financial Focus: Summer 2020
In the Summer 2020 issue of Financial Focus, our wealth management team looks at: Holding...
The (Ver)milion-dollar question revisited: share options
Last year, we reported on a case in which the First-tier Tribunal (‘FTT’) surprisingly held that...
Coronavirus survey: understanding the impact
As the coronavirus lockdown continues, so do the challenges it presents to people and...
You know what I mean: statutory construction
In construing legislation, the basic assumption is that the law means what it is...