Joining the team: beginning my career in C+T’s Entrepreneurial Tax Team
This post is part of our Entrepreneurial team’s regular series of blogs. Ever since I discovered Tax as a subject during my undergraduate degree, it has been my…
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An intern’s view: joining C+T’s entrepreneurial tax team
This post is part of our Entrepreneurial team’s regular series of blogs. As my pandemic-affected third year of university entered the spring of 2021, I was delighted to…
A Graduate Journey: From Lockdown Graduation to Entrepreneurial Tax
This post is part of our Entrepreneurial team’s regular series of blogs. Looking back to the 26th of March last year, I was a quarter of the way…
EMI for start-ups: no time like the present to start-up your scheme
This post is part of our Entrepreneurial team’s regular series of blogs. With each passing year it seems that start-ups become ever more prevalent. Although the economy has…
Three interesting EIS elements to learn about
This post is part of our Entrepreneurial team’s regular series of blogs. After being in corporation tax compliance for almost 5 years, I felt it was about time…
Can a director qualify for EIS relief?
This post is part of our Entrepreneurial team’s regular series of blogs. This is a frequently asked question for the Entrepreneurial team. The short answer is “yes”, provided…
Identifying qualifying R&D in the field of software development
This post is part of our Entrepreneurial team’s regular series of blogs. The number of Research and Development (R&D) Tax Relief claims made in the computer science and…
Top tech in 2020: gadgets that have kept me smiling
This post is part of our Entrepreneurial team’s regular series of blogs. For the Entrepreneurial Tax blog this week I’ve decided to throw a curve ball. Rather than…
Company Share Option Plans: the alternative to EMI?
This post is part of our Entrepreneurial team’s regular series of blogs. Over the past few months, as companies have been seeking alternative methods of employee incentivisation with…
The importance of Unrestricted and Actual Market Value for S.431 elections
This post is part of our Entrepreneurial team’s regular series of blogs. In the world of entrepreneurial tax, abbreviations are much-loved and you may have noticed two that…
How older companies can qualify for EIS
This post is part of our Entrepreneurial team’s regular series of blogs. This week I’m looking at the ways that companies can qualify for EIS despite being outside…
Giving an employee shares? Make sure you understand the tax implications
This post is part of our Entrepreneurial team’s regular series of blogs. Gifting an employee shares in a company is often used to incentivise and reward key employees…
EIS: alive and KICing for companies that innovate
This post is part of our Entrepreneurial team’s regular series of blogs. There have been many tweaks made to the Enterprise Investment Scheme (“EIS”) since its inception in…
Grants: the benefits to your business
This post is part of our Entrepreneurial team’s regular series of blogs. Grants are available on a wide range of business activities, providing funding that can enhance research…
Will 2021 see HMRC pursue promoters of tax avoidance, as well as higher taxes?
This post is part of our Entrepreneurial team’s regular series of blogs. “A cardinal principle”. A flash of red, the sweep of a cardinal’s cassock across the page;…
EIS excluded activities – royalties and licence fees
This post is part of our Entrepreneurial team’s regular series of blogs. When considering whether EIS funding might be an option for your company, one of the first…
Restricted activities: EMI can see clearly now with advance assurance
This post is part of our Entrepreneurial team’s regular series of blogs. Despite the name, legislation regarding the Enterprise Management Incentive (“EMI”) scheme, is relatively lightweight; if you…
Tax yourself: a Friday tax quiz ahead of the Tax Day
This post is part of our Entrepreneurial team’s regular series of blogs. In anticipation of UK’s first “Tax Day” on 23 March, which will see Rishi Sunak outline…
Key points from a recent case about Research and Development tax relief
This post is part of our Entrepreneurial team’s regular series of blogs. First Tier Tribunal cases and their decisions can provide useful clarification about R&D tax relief and…
Never knowingly undersold: employee ownership tax breaks work
This post is part of our Entrepreneurial team’s regular series of blogs. Employee Ownership works. It works for the employees; it works for the previous owners; and it…
EIS: don’t go chasing waterfalls?
This post is part of our Entrepreneurial team’s regular series of blogs. What is a waterfall? A liquidation preference, often termed a ‘waterfall’ provision, is usually put in…
EMI – A great time to agree a share valuation with HMRC
This post is part of our Entrepreneurial team’s regular series of blogs. This year, with the significant ongoing impact of Covid-19, many companies may find themselves unable to…
The cost of COVID: tax rises in the Budget?
This post is part of our Entrepreneurial team’s regular series of blogs. In seven weeks, the Chancellor will deliver a Budget to the House of Commons that is…
Brexit is done, so roll on amendments to EIS
This post is part of our Entrepreneurial team’s regular series of blogs. Many within the investment industry have been frustrated at the restrictions placed on SEIS and EIS…
EIS: case update regarding dividend rights
This post is part of our Entrepreneurial team’s regular series of blogs. To be (a preference) or not to be (a preference): that is the question. More accurately,…
EMI consultation: share your views on possible expansion
This post is part of our Entrepreneurial team’s regular series of blogs. One of the somewhat unexpected outcomes of the Budget on 3 March was the announcement of…
Employment benefits: reporting window is just around the corner
This post is part of our Entrepreneurial team’s regular series of blogs. With the end of the tax year just over one month away, it’s time for employers…
R&D tax: key points in the recent consultation
This post is part of our Entrepreneurial team’s regular series of blogs. Research & Development Tax reliefs (R&D) play a key role in promoting UK investment by reducing…
Raising standards in the tax advice market – how do you choose a tax adviser?
This post is part of our Entrepreneurial team’s regular series of blogs. Tax advisers, their reputation and the risks to clients of making the wrong choice in selecting…
New consultation on R&D tax relief: this looks to be far-reaching
This post is part of our Entrepreneurial team’s regular series of blogs. The R&D consultation announced at the budget is far-reaching and goes much further than last year’s,…
New anti-avoidance R&D tax relief measures come into force
This post is part of our Entrepreneurial team’s regular series of blogs. A new PAYE/NIC cap on SME tax credits is coming into force for accounting periods beginning…
R&D tax and the impact of loans: what to look out for
In the past year we’ve seen a marked increase in the availability of loans for start-ups that focus on technical innovation. These provide favourable rates and have high…