News Archive

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.

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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.

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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.

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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.

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Graduate Trainee Accountants

Our Graduate Trainee Accountant programme is now open. If you are graduating in 2024 and are interested in becoming a qualified Chartered Accountant, take a look at our website and apply now.

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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?

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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

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Autumn Statement 2023

The headlines from the Autumn Statement 2023 and a more detailed summary. Covers National Insurance, Capital allowances, Business rates and R & D.

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