Transferring shares to your children triggers CGT at market value. How s.165 holdover relief, the ERS family exception and BADR apply to a family gift.
EMI options and unapproved share options both incentivise key people. Understand the tax treatment, when each is right, and where each breaks down.
Alphabet shares look like a simple income-splitting tool. Here is why HMRC challenges them, when Arctic Systems protects you, and what to use instead.
When your company is sold, EMI option holders face key decisions on timing, BADR eligibility and ERS filing. Steve Livingston FCA explains the framework.
Should your EMI scheme be exit-only or time-based? Steve Livingston LLB FCA explains the strategic choice, BADR implications and the disqualifying event trap.
For EMI options granted on or after 6 April 2024, the notification deadline is 6 July following the tax year end. Here is what changed and how to comply.
New 500-employee and £120m gross asset limits took effect on 6 April 2026. Find out whether your company now qualifies for EMI options and what to do next.
HMRC has requested a meeting about your R&D claim. Learn what to expect, what to bring, and how to avoid the mistakes that cost companies their credits.
An HMRC R&D compliance check is a formal HMRC review of your tax credit claim. Learn what HMRC asks for, how long it takes, and the likely outcomes.
