Accounting for share exchange transactions

Published in Taxation on 15th August 2022. An area not necessarily at the forefront of every tax adviser’s mind when designing company restructure transactions is how the proposals will impact the accounts of the companies subject to the restructuring.

Use of alphabet shares in trading companies

Published in Taxation on 19th July 2022. It is common for clients in the owner managed business sector to adopt some form of remuneration planning.

Selling out of an employee ownership trust

Published in Taxation on 28th February 2023, written by Pete Miller and Nick Wright. A great deal has been written about selling companies into employee ownership trusts (EOT).

Preference shares: what are the issues?

Published in Taxation on 3rd July 2023. When advising on various types of corporate restructures and takeovers, preference shares are a common form of security to issue.

Practical Issues on the Incorporation of Partnerships

Incorporation relief Incorporation relief, referred to in the legislation as ‘Roll-over relief on transfer of business’, under TCGA s.162 provides relief where the assets of a business are transferred to a company in exchange for shares. Calculation of relief TCGA 1992 s.162(4) provides the calculation...

Enterprise management incentive replacement options

Enterprise management incentive (EMI) options are the most popular tax advantaged share option scheme available to private limited companies and for good reason. Published in Taxation on 22nd March 2022, written by Nick Wright.

Insights

Accounting for share exchange transactions

Use of alphabet shares in trading companies

Selling out of an employee ownership trust

Preference shares: what are the issues?

Practical Issues on the Incorporation of Partnerships

Enterprise management incentive replacement options

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