Demergers

Demergers

Craig Simpson, Tax Partner at Bates Weston reflects on his experience with demergers , with technical meanderings and practical observations of demerger transactions.

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.

Selling your garden

Selling your garden

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