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Funds & Assets Managers

As expected, the Labour Manifesto has confirmed that it will close the ‘loophole’ on carried interest.

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Article

Labour plans to close the Carried Interest Loophole

Tax

Business Asset Disposal Relief (BADR) — formerly called Entrepreneur’s Relief (ER) until it was renamed in 2020 — reduces the rate of Capital Gains Tax (CGT) on certain disposal of business assets from 20% to 10%.

Article
Article

Business Asset Disposal Relief

Tax

When it comes to selling your business, it is not always as simple as walking away with cash. You might be offered other forms of consideration, and they come with their own tax implications.

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Article

Types of upfront consideration

Tax

Some buyers are reluctant to hand over the full business purchase price in one go. Instead, they negotiate an ‘earn out’, paying some cash up front but deferring the rest of the payment.

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Article

What is an `earn out’ and what are the options?

Tax

Running a company together is not always smooth sailing, business partners might disagree with the direction the company should take, or simply wish to exit or retire on differing timelines.

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Article

The ‘Business Divorce’

Tax

As your business develops, it is likely there will come a time you need additional external finance to help you expand. It may be important to ensure your investors receive the relevant tax incentives to enable suitable investment.

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Article

Raising external finance

Tax

As a business grows, it is important to retain key employees and align their objectives with those of the company.

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Article

How to incentivise employees to grow your business

Tax

What’s best? A limited liability partnership or a private limited company?

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Article

Getting the structure right

Internal Audit

We highlight the key challenges of the new Global Internal Audit standards, aiming to help internal auditors meet the essential requirements effectively and appropriately.

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Article

Reinventing your internal audit function – how far have you got?

Personal Tax

We look at the key changes proposed for the non-dom regime and overseas workday relief for expats.

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TaxTalk

What could the end of the non-dom regime mean for you?

VAT

What happens when a business considers claiming back VAT incurred on expenditure, via its VAT return to HMRC? Mark Ellis, VAT Partner provides a guide.

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TaxTalk

Recovering VAT: how to avoid the pitfalls

MTD

In the autumn, the Government announced its review of the current system. Discover how this may ease the burden.

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TaxTalk

MTD for ITSA – a simplified system