Disqualifying an EOT
Craig Simpson, Tax Partner at Bates Weston looks at the events which can disqualify an EOT and at who becomes responsible for the tax payable.
EOT and EMI
Craig Simpson explains how using an EOT in tandem with an EMI can incentivise the new management team and maintain the EOT qualifying conditions.
Spring Budget 2024 Summary
Read our Spring Budget 2024 Summary Report here.
Selling off or developing your garden?
Know the possible tax traps and pitfalls to consider if you are thinking of selling off or developing in your garden
Selling your garden
Richard Coombs points out various tax traps to watch for when selling or developing part of your garden.
Full Expensing Permanent?
Craig Simpson, Tax Partner at Bates Weston, considers the announcement that full expensing will be permanent, made in the Chancellor’s Autumn statement. What does permanent actually mean?