IP taxation (2): think inside the box? *

United Kingdom - August 22 2012
The UK Patent Box taxation regime introduced by the 2012 Finance Act will take effect from 1 April 2013.

Co-authors: Eifion Morris.

Is it the REIT time? *

United Kingdom - August 20 2012
Recent changes to the UK REIT regime have resulted in a relaxation of the requirements for qualification as a REIT and the reduction of barriers to entry for new REIT vehicles.

Co-authors: Alex Haynes.

Spreading EIS investor wings *

United Kingdom - May 24 2012
The recent increase of Enterprise Investment Scheme qualification limits means that obtaining finance from EIS investors is now a real possibility for many companies that could not previously qualify.

Light relief for entrepreneurs *

United Kingdom - June 1 2011
Entrepreneurs' Relief provides tax savings on the sale of a business, shares or securities, by reducing the usual capital gains rate to 10% on the first £10 million of lifetime gains.

Co-authors: Bernice Cole.