Owner-Managed Businesses Guidance

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Small companies

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Latest Guidance
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1 Jun 2020

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

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13 Mar 2020

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

OMB_tax_img
13 Mar 2020

From 6 April 2017, where a public sector body uses the services of an individual supplied by an intermediary (generally a personal service company...

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13 Mar 2020

The seed enterprise investment scheme (SEIS) is designed to encourage individuals to invest in new shares issued by qualifying unquoted companies....

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13 Mar 2020

Tax reliefs under the enterprise investment scheme (EIS) can be summarised as follows:•income tax relief for the investor of up to 30% of the amount...

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13 Mar 2020

Companies pay corporation tax on their Taxable Total Profits (TTP) for a Chargeable accounting period (CAP).For more on whether the entity is within...

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13 Mar 2020

Many businesses require a large number of workers on a regular basis. Others need to expand and contract their workforce on a flexible basis....

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13 Mar 2020

Special rules apply if a company (A) is in a loan relationship with another company (B), and these companies are connected at any point during the...

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13 Mar 2020

IntroductionThe IR35 legislation was introduced over 15 years ago, but it remains problematic. In particular:•it is often far from clear whether an...

OMB_tax_img3
13 Mar 2020

The enterprise investment scheme (EIS) is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted...

Latest Guidance
OMB_tax_img7
Owner-Managed Businesses

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

OMB_tax_img2
Owner-Managed Businesses

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

OMB_tax_img
Owner-Managed Businesses

From 6 April 2017, where a public sector body uses the services of an individual supplied by an intermediary (generally a personal service company (PSC) or a managed...

OMB_tax_img
Owner-Managed Businesses

The seed enterprise investment scheme (SEIS) is designed to encourage individuals to invest in new shares issued by qualifying unquoted companies. SEIS is specifically...

OMB_tax_img7
Owner-Managed Businesses

Tax reliefs under the enterprise investment scheme (EIS) can be summarised as follows:•income tax relief for the investor of up to 30% of the amount invested•disposals of...

OMB_tax_img9
Owner-Managed Businesses

Companies pay corporation tax on their Taxable Total Profits (TTP) for a Chargeable accounting period (CAP).For more on whether the entity is within the charge to...

OMB_tax_img9
Owner-Managed Businesses

Many businesses require a large number of workers on a regular basis. Others need to expand and contract their workforce on a flexible basis. Accordingly, there are...

OMB_tax_img3
Owner-Managed Businesses

Special rules apply if a company (A) is in a loan relationship with another company (B), and these companies are connected at any point during the accounting period. CTA...

OMB_tax_img6
Owner-Managed Businesses

IntroductionThe IR35 legislation was introduced over 15 years ago, but it remains problematic. In particular:•it is often far from clear whether an individual’s...

OMB_tax_img3
Owner-Managed Businesses

The enterprise investment scheme (EIS) is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a...