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The Chartered Institution of Taxation (CIOT) Budget representations for October 2021: Enterprise management incentive (EMI) share schemes and employee ownership trusts (EOTs)

United Kingdom - October 26 2021 The CIOT has recently published the budget representations it submitted to HM Treasury on 4 October 2021 regarding EOTs and EMI share schemes. Notably…

Government provides welcome clarity for EMI option holders who have been furloughed

United Kingdom - July 1 2020 The government has recently published proposed amendments to the EMI rules. These amendments provide some welcome clarity and address concerns…

Covid-19 pushes the government to gift time, lend money and provide clarity

United Kingdom - April 23 2020 Over the last six weeks, the government has announced unprecedented measures in order to attempt to ease the financial burden faced by both businesses…

James Carter, Lauren Spark

UK Budget 2020: “Time to pay” arrangements and the coronavirus outbreak

United Kingdom - March 6 2020 It is likely that the UK Budget on 11 March 2020 will include various supportive measures for businesses in respect to the coronavirus outbreak…

CGT Entrepreneurs' relief - a New Year's resolution to the 5% test?

United Kingdom - January 4 2019 The Autumn Budget included an important change to CGT entrepreneurs’ relief (“ER”) which extended the 5% qualifying requirements beyond just voting…

James Carter