As of 6 April 2023, changes have been made to HMRC tax-advantaged option schemes. These changes are summarised here: Company Share Option Plan (CSOP) value limit – increased from £30k to £60k per employee. CSOP removal of restrictions on share class to be used. Employee Management Incentive (EMI) removal of requirement to sign a working […]

The latest edition of our Corporate and Private Client eNews is now available to download.

Top-25 firm of chartered accountants, haysmacintyre, has today announced the appointment of Dougie Todd as a Partner in its VAT team.

haysmacintyre acted as reporting accountant on Tan Delta Systems PLC’s successful admission to AIM.

The Financial Times has published Katharine Arthur‘s letter to the editor, with regard to recent changes to Capital Gains Tax and the challenges HMRC is facing as a result.

Stephanie Parker, Director, notes that the ‘Bank of Mum and Dad’ is increasingly playing a part in helping young people become homeowners. Once, this was simply a contribution to the deposit but now, with increasing interest rates and squeezed incomes, it might encompass other forms of help. This is from Stephanie’s recent comments shared with ePrivateclient.

IR35 has consistently attracted controversy since it was introduced in 2000. We have shared various updates and insights on IR35, as the complexities surrounding its application are still ongoing.

Danielle Ford, Partner and Head of Tax Disputes & Resolutions, and Riocard Hoye, Senior Manager, have featured in City AM, discussing HMRC’s interest in crypto investments.