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
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.
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.
What is a Family Office?
Craig Simpson, Tax Partner at Bates Weston, explains what a Family Office is and looks at whether your family should have one.
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?