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VAT and a 'no-deal' Brexit

United Kingdom - September 11 2018 On 23 August, the government published a note about the potential VAT consequences for businesses if there is a 'no-deal' Brexit. It explains various…

IR35 - where are we now?

United Kingdom - June 12 2018 The IR35 legislation has been brought into the spotlight again recently due to the media attention surrounding Christa Ackroyd's case. The basic…

EMI EU State Aid Approval

United Kingdom - May 21 2018 The European Commission has now approved the UK's application to extend state aid approval for Enterprise Management Incentive awards (the approval…

Angus Bauer.

Important update regarding EMI options

United Kingdom - April 10 2018 On 4 April 2018 HMRC published an update in relation to the enterprise management incentive (EMI) scheme.The EMI regime is subject to EU State Aid…

Taxation of Termination Payments

United Kingdom - February 9 2018 A number of changes to the tax treatment of payments made on the termination of employment will come into effect from 6 April 2018. Payments in lieu…