Owner managed businesses Insights

A legal perspective on the issues that matter

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
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
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
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

Insights
Employee shareholder status

The Growth and Infrastructure Act 2013 introduced 'employee shareholder' status whereby employees give up certain employment rights for shares.

Sarah Walton
Sarah Walton Partner

Insights
Employee shareholders and share buybacks

The Government is looking to make recruitment more attractive to small-medium sized businesses through the introduction of ‘employee shareholder’…


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