Share options granted under the Enterprise Management Incentive Scheme (usually referred to as EMI options) are a popular choice for SME and start-up companies who want to reward and incentivise employees in alternative ways to simply paying them more amounts of cash.
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Where a start-up or SME company is looking for external investment, and one or more individuals are looking for investment opportunities which can provide significant tax advantages, it is well worth considering the Enterprise Investment Scheme (“EIS”) or the Seed Enterprise Investment Scheme (“SEIS”).
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Our banking & finance partners, Paul Ray and Jonathan Edwards, give an update on an important legal development that has been proposed in the finance sector.
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When individual employees or directors sell shares in a trading company, or a holding company of a trading group, they may be able to claim entrepreneurs relief ('ER') from CGT on the sale of their shares in that company.
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Whether coincidental or not there has also been a lot of political and press attention paid to the world of local authority investments, some of which also involve the ‘O’ word-offshore.
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Beth Dowson, a tax specialist, highlights some things to think about when using shares to recruit, retain and incentivise employees.
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With the Conservative Party manifesto now published we consider the proposals put forward by each of the three main parties in England in relation to financial crime and regulation.
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These FAQ are designed for single schools looking to convert to academy status, a group of schools wishing to form a multi academy trust or a school looking to convert and join an existing multi academy trust.
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Retailers already reeling from the effects of the National Living Wage, gender pay gap reporting and with huge rises in business rates on the horizon are now facing radical uncertainty as a result of the UK's decision to leave the EU.
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The Prime Minister today announced plans to introduce new offences targeting corporations who fail to prevent fraud and money-laundering.
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