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News & Insights

Insights and opinions on the latest law, legislation and policies.

Insights
A business owner’s guide to post-termination restrictions

Many contracts contain post-termination restriction clauses that operate to restrict the actions of a party following termination.


Insights
Change in accounting standards and the implications for transactions involving “small” companies

The use of accounting standards is well established in the preparation of company annual accounts and completion accounts in transactions.

Roland Hutchins
Roland Hutchins Partner

Insights
Tax efficient extraction of surplus cash

If your company is fortunate enough to have surplus cash, you may consider releasing some of this to shareholders. How will you be taxed if you do…

Haydn Rogan
Haydn Rogan Partner

Insights
Directors' liability – tax and insolvency

Being a director brings with it a raft of responsibilities, including a range of duties owed to the company and its stakeholders.

Haydn Rogan
Haydn Rogan Partner

Insights
Section 431 elections

It is common where shares are being transferred or issued to employees or directors, for individuals to be asked to complete a section 431 election.

Haydn Rogan
Haydn Rogan Partner

Insights
Earn out: ensure that you take tax advice

Use of 'earn out' structures is increasing whereby on the sale of a company an initial amount is paid with further sums payable dependent upon…

Haydn Rogan
Haydn Rogan Partner

Insights
Changes to share buy backs

The buy back of shares has historically been a complex and inflexible process to manoeuvre, especially for companies operating employees’ share…

Gary Jones
Gary Jones Partner

Insights
Tax: Entrepreneurs’ Relief: what classes of shares count towards the threshold?

Recent experience reminds us of the need to be careful when looking at the Entrepreneurs’ Relief requirements in relation to companies with preference…

Haydn Rogan
Haydn Rogan Partner

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