Business separation demerger

Business separation demerger

Richard Coombs, tax partner at Bates Weston looks at selling part of a business and considers whether a business separation demerger is the answer.

EOT Deferred Consideration

EOT Deferred Consideration

Craig Simpson, Tax Partner at Bates Weston, considers the implications of using deferred consideration to pay outgoing shareholders when an Employee Ownership Trust (EOT) is created.

EOT Share Valuation

EOT Share Valuation

The tax costs of overvaluation are significant should HMRC consider the transaction overvalued. Getting an independent valuation early in the EOT thought process is important.

Disqualifying an EOT

Disqualifying an EOT

Craig Simpson, Tax Partner at Bates Weston looks at the events which can disqualify an EOT and at who becomes responsible for the tax payable.

HMRC clearance

HMRC clearance

Craig Simpson, Tax partner at Bates Weston explains how HMRC clearances work, and when and why you might need them.