Merger, Demerger and Reorganisation

Merger, Demerger and Reorganisation

In the third in our series of company tax planning articles, Cassandra Graham, Senior Tax Manager at Bates Weston looks at the use of merger, demerger and reorganisation as a tax planning tool.

Green Recovery Challenge Fund

Green Recovery Challenge Fund

The £40 million Green Recovery Challenge Fund announced yesterday will help charities and environmental organisations start work on projects across England to restore nature and tackle climate change.

Future Fund changes

Future Fund changes

From 30 June, more start ups and innovative firms will be able to apply for investment from the government’s Future Fund.

Amendments to the Finance Bill 2020

Amendments to the Finance Bill 2020

Amendments to the Finance Bill include treating coronavirus payments as taxable income, not disadvantaging those who came out of retirement or usually work abroad to help in the pandemic, treating Covid-19 as an exceptional circumstance for higher rate SDLT reclaims and encouraging Future Fund investors.

Simpler licensing process for outdoor dining

Simpler licensing process for outdoor dining

Simplified licensing process for outdoor seating for pubs, restaurants and cafes will allow them to use car parks and terraces as dining and drinking areas, under their existing seating licenses.