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The issue It is not uncommon for shareholders to lend personal funds to a company to allow it to meet various business expenses.
The issue The Enterprise Investment Scheme (‘EIS’) offers various tax incentives to individuals who invest in start-up companies, includi...
The issue The Substantial Shareholding Exemption (SSE) should generally apply to disposals by companies of trading subsidiaries if the sh...
The Issue The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in
The issue If certain conditions are met, then a nice tax-efficient way of a shareholder being bought out by a company is
The issue Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relie...
