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Business Tax

Our corporate tax knowledge is extensive, but we recognise it’s just the means to an end: making sure your business is in the strongest possible position for sustainable commercial success.

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Why haysmacintyre

With our experience of supporting clients at all stage of their business journey, we’ve amassed a wealth of advice that can help you structure your business tax-effectively, be confident of being tax complaint and ensuring that you don’t pay any more tax than you need to.

Working closely with you to develop a deep understanding of your operations, challenges and aims, we’ll be proactive in suggesting tax strategies that match your goals and appetite for risk. We’re thoughtful, imaginative and always practical.

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How we can help

Tax is ever-evolving and with the emphasis on digitisation, the pace of change is accelerating. You can rely on us to be fully up to speed with our advice, helping you plan well in advance for forthcoming tax rules and requirements.

With the global reach we provide though our membership of the MSI Global Alliance, we’ll guide you through your international business decisions and their tax implications, for every jurisdiction where you’re active or exploring the possibilities.

For more information on our international capabilities, click here.

Spring Budget 2023: Full summary

On 15 March 2023, the Chancellor Jeremy Hunt, delivered a ‘Budget for Growth’. Our summary provides an overview of the key announcements arising from the Chancellor’s Budget, and how they are likely to impact your business and personal finances.

Employee equity in difficult economic times

With the UK close to another recession and inflation running at record levels, businesses are feeling the squeeze for cash.

Enterprise Management Incentive options

EMI options allow employees to acquire shares in the employer. Companies in early or high growth stages would benefit most from EMI options.

Company Share Option Plan

CSOP is a government backed tax-efficient employee option plan, which can allow companies to grant options to employees at today’s value, without suffering income tax or NIC on any increase in value.

Growth Shares

Growth shares are a special class of shares that only have value if the company’s share price is above a set hurdle. They are often used in employee incentive planning.

EMI design and implementation

Enterprise Management Incentive (EMI) is a government-backed employee option scheme that benefits from generous tax advantages compared with regular ‘unapproved’ share options.

Servicing our clients

Tax

Tax compliance and reporting

Corporation tax compliance and reporting including assisting with tax accounting disclosures
Group tax planning and reporting including advising on most efficient use of losses and group relief
iXBRL tagging of tax returns
Identifying and maximising capital allowances claims
Corporate Interest Restriction advice and compliance
Assistance to help you comply with the senior accounting officer regime
Assistance with HMRC enquiries and tax disputes

Tax credits and incentives

Supporting companies in making Research & Development tax relief claims and creative tax relief claims.

Acquisitions, disposals and exit planning

Transaction support on mergers, takeovers and succession planning
Tax due diligence work
Advice on transaction structure and post-acquisition structuring
Shareholder exit planning including advising on Business Asset Disposal Relief (‘BADR’)

Venture capital reliefs

Advice and support on venture capital tax reliefs including Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS).

International corporate tax advice

Strategic advice on all aspects of transfer pricing
Tax audits, mutual agreement procedures
Value chain analysis
Withholding taxes
Permanent establishments

Tax efficient business structuring

Strategic advice on tax efficient corporate and business restructuring in the UK and overseas.
Structuring for owner-managed and family businesses

Property tax

Support on tax aspects of property transactions including Stamp Duty Land Tax (SDLT) advice
Annual Tax on Enveloped Dwellings (ATED) compliance and advisory
Assistance with the Construction Industry Scheme (CIS)
Tax-efficient structuring of property acquisitions
Advice on acquisitions and disposals
Maximising capital allowances on property transactions
Remuneration and profit extraction planning

Employee incentives

Implementing employee-based equity schemes including the Enterprise Management Incentive (EMI) Scheme and Growth Shares
Review of existing equity based incentive schemes
Employment Related Security (ERS) returns

Not for profit sector specific services

Museums and Galleries Exhibition Tax Relief claims
Theatre Tax Relief claims
Orchestra Tax Relief claims
Advice on mutual or non-trading status
Maintaining and accessing Corporation Tax reliefs for charitable entities
Charity tax compliance
Group tax planning for charitable entities
Setting up / reviewing Gift Aid arrangements
Claiming Gift Aid / charitable giving

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Partnerships & LLPs

Partnership tax compliance
Advising on mixed partnership rules

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I have used the haysmacintyre tax team for a number of years to help me understand and resolve these issues. Without exception they have provided a first class and timeous service across the board.

John Nisbet

John Nisbet Tax Services Ltd

Nick Jordan

Partner

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Insights

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See all of our latest news related to Business Tax.

These promotions come as haysmacintyre continues to build a market-leading and forward-thinking firm that can...

Publications

Budget Report 2021

The Chancellor, Rishi Sunak, set out the Government’s tax and spending plans for the...

Publications

Private Client

Tax rate cards 2020/21

We are pleased to release our annual tax rate card, which summarises many of the...

Publications

Private Client

Budget 2020: the £30bn spend

Our Tax specialists have prepared an in-depth analysis following the Budget, as delivered by Rishi...

Publications

Private Client

Year End Tax Planning 2019/20 Briefing

Our Year End Tax Planning Briefing, in which we highlight a number of issues and...

Case studies

View all case studies

Case studies

International

RAiN collaboration

In January 2023, haysmacintyre and RAiN started collaborating on a mutually beneficial audit secondment arrangement. For a seven month period, six members of the RAiN audit department worked remotely on haysmacintyre audit clients, helping to deliver quality audit services to UK based clients.

Case studies

Corporate

Case study: Enterprise Management Incentive (EMI) options for key employees

Case study takeaways: Our client is a platform designed to support ecommerce growth. haysmacintyre assisted with structuring equity remuneration packages for key employees. The incentive package was agreed utilising available tax advantages and within the client’s timeframe. The challenge Our client wished to offer equity incentives to its key employees. Enterprise Management Incentive (EMI) options […]

Case studies

Hospitality

Hospitality case study: Coronavirus Job Retention scheme investigation

Case study takeaways:

Company A operates in the hospitality sector.
haysmacintyre assisted the client with an HMRC Coronavirus Job Retention Scheme (CJRS) investigation.
Reduced company’s liability from £180k to zero within one week following our involvement.

Business Tax

Why haysmacintyre

How we can help

Spring Budget 2023: Full summary

Employee equity in difficult economic times

Enterprise Management Incentive options

Company Share Option Plan

Growth Shares

EMI design and implementation

Servicing our clients

Tax compliance and reporting

Tax credits and incentives

Acquisitions, disposals and exit planning

Venture capital reliefs

International corporate tax advice

Tax efficient business structuring

Property tax

Employee incentives

Not for profit sector specific services

Partnerships & LLPs

John Nisbet

Nick Jordan

Insights

Employee options in M&A transactions

Employee option schemes – recent changes

Employee equity in difficult economic times

Spring Budget – 15 March 2023: Highlights

Hospitality insight: Equity incentives for employees

A ‘rebalancing’ of the R&D Tax Reliefs

Employee options in M&A transactions

Employee option schemes – recent changes

Employee equity in difficult economic times

Spring Budget – 15 March 2023: Highlights

Hospitality insight: Equity incentives for employees

A ‘rebalancing’ of the R&D Tax Reliefs

haysmacintyre continues strong growth with the appointment of three new Directors

haysmacintyre promotes four to Partner as firm focuses on continued sector and service specialisation

Budget Report 2021

Tax rate cards 2020/21

Budget 2020: the £30bn spend

Year End Tax Planning 2019/20 Briefing

Case studies

RAiN collaboration

Case study: Enterprise Management Incentive (EMI) options for key employees

Hospitality case study: Coronavirus Job Retention scheme investigation

Awards and Accreditations

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