Incentivised investment

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
Read More >
Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
Read More >
19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
Read More >
19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
Read More >
19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
Read More >
Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
Read More >
19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Read More >
19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
Read More >
Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
Read More >
19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
Read More >
19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
Read More >
19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Read More >
19th May

Most recent Incentivised investment content

Q&As
Do shares need to carry voting rights in order to qualify for relief under the seed enterprise investment scheme?As set out in Practice Note:...
Read More >
16th Aug
Q&As
Can shares acquired under an Advance Subscription Agreement still qualify for EIS or SEIS relief?An Advanced Subscription Agreement is an...
Read More >
16th Aug
Q&As
Do the fees of an EIS fund manager qualify for the VAT exemption for intermediary financial services?Investment management is generally subject to...
Read More >
16th Aug
Q&As
Can shares acquired under an Advanced Subscription Agreement still qualify for venture capital trust (VCT) relief?An Advanced Subscription Agreement...
Read More >
16th Aug
Q&As
What are the consequences of an employee director who has already acquired SEIS shares, acquiring EIS shares within three years of the acquisition of...
Read More >
16th Aug
Practice notes
VCTs—qualifying holdings: investee companiesLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to...
Read More >
15th Aug
Practice notes
VCTs—VCT conditions for HMRC approvalLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to encourage...
Read More >
15th Aug
Practice notes
SEIS—conditions for relief: issuing companyIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred...
Read More >
15th Aug
Practice notes
EIS—conditions for relief: issuing companyIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to...
Read More >
15th Aug
Practice notes
EIS—conditions for relief: qualifying tradesIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred...
Read More >
15th Aug
Practice notes
EIS—conditions for relief: issued shares, the funds raised and the arrangements in generalIP COMPLETION DAY: The Brexit transition period ended at...
Read More >
15th Aug
Practice notes
VCTs—qualifying holdings: qualifying tradesLike the enterprise investment scheme (EIS), the venture capital trust (VCT) regime is designed to...
Read More >
15th Aug
Practice notes
VCTs—introduction, tax reliefs and returnsLike the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller,...
Read More >
15th Aug
Practice notes
SEIS—conditions for relief: issued shares, the funds raised and arrangements in generalIP COMPLETION DAY: The Brexit transition period ended at 11pm...
Read More >
15th Aug
Practice notes
EIS—process for seeking advance assurance and claiming reliefThe EIS is designed to encourage investment in smaller, higher-risk trading companies by...
Read More >
15th Aug

Popular documents