Articles

Emigration and Tax

If you are considering relocating with your business to an overseas jurisdiction you will need tax advice. Read more...

Pension Planning - The New Regime

A company will obtain corporation tax relief on pension contributions that it makes in respect of its staff but not spouses of staff. The company will need to consider the maximum annual contribution that can be made to an individual's pension fund. Read more...

Employee Ownership Trust

Legislation was introduced in 2014 to encourage wider employee ownership by providing tax incentives to business owners. The expectation of government, backed by various academic studies, is that employee ownership of a business encourages a more productive workplace. Read more...

Patent Box

To encourage companies to retain intellectual property in the UK, from 1 April 2013 the patent box regime was introduced. To join the scheme an election is required which can be revoked. Patent box is a reduction of the amount of profit charged to tax. Read more...

Seed Enterprise Investment Scheme

The Seed Enterprise Investment Scheme (SEIS) is relevant to equity investment in small companies. An SEIS investor receives income tax relief at 50%. The income tax relief cannot exceed the amount of income tax paid by the investor in the same tax year. Read more...

Saving inheritance tax — making gifts from excess income

Inheritance Tax Act 1984 exempts certain gifts that are made during the lifetime of the donor. The benefit of making such gifts is to reduce the amount of inheritance tax eventually payable by the estate of the donor. Read more...

Gift Aid Rules

We have asked HM Treasury to consider amending the carry back of Gift Aid rules and in particular repealing s426 (6) (a) ITA 2007. Read more...

Endorsements

"He gives a thorough, personal service and really takes the time to understand our business. He is always available to take our calls and will spend as much time as it takes to explain issues to me, which frankly means he often shows the patience of a saint! He is totally trustworthy, reliable and excellent value."

— Ian Gunter-Jones, Director, Gunter Design Assoc. Ltd. @ AMALGAM

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