EOT and EMI

EOT and EMI

Craig Simpson explains how using an EOT in tandem with an EMI can incentivise the new management team and maintain the EOT qualifying conditions.

Selling off or developing your garden?

Selling your garden

Richard Coombs points out various tax traps to watch for when selling or developing part of your garden.

Full Expensing Permanent?

Full Expensing Permanent?

Craig Simpson, Tax Partner at Bates Weston, considers the announcement that full expensing will be permanent, made in the Chancellor’s Autumn statement. What does permanent actually mean?

Fiscal drag and the NI reduction

Fiscal drag and the NI reduction

Craig Simpson explains the concept of fiscal drag and its impact on the apparent tax reduction caused by the changes in National Insurance announced at the Autumn Statement 2023