Planning System Reform

Planning System Reform

The Chancellor, Rachel Reeves, sets out her plans for planning system reform in her first major speech today. You can see her 7 point plan here.

EOT Deferred Consideration

EOT Deferred Consideration

Craig Simpson, Tax Partner at Bates Weston, considers the implications of using deferred consideration to pay outgoing shareholders when an Employee Ownership Trust (EOT) is created.

HMRC clearance

HMRC clearance

Craig Simpson, Tax partner at Bates Weston explains how HMRC clearances work, and when and why you might need them.

Delving into Demergers

Delving into Demergers

Richard Coombs, tax partner at Bates Weston, uncovers the problems demergers are designed to fix. He explains how problems arise and why trying to resolve them using anything other than a demerger can often lead to significant tax charges.

Taxation of Employee Ownership Trusts

Taxation of Employee Ownership Trusts

HMRC are consulting on the tax treatment of Employee Ownership Trusts – an increasingly popular alternative to trade sale or Management Buy Out for business owners. Richard Coombs, Tax Partner at Bates Weston, considers HMRC’s proposals.