The Upper Tribunal (UT) has allowed an appeal by HM Revenue & Customs in a case concerning the meaning of “ordinary share capital”. The decision has important implications not only for entrepreneurs’ relief, but also for tax-advantaged share schemes, enterprise investment schemes and seed enterprise investment schemes Continue Reading →
The Government has published its response to the consultation launched by its Green Paper on corporate governance (published in November 2016). There has been widespread coverage of the Government’s response in the media, but the focus of this attention has been the likely impact on listed companies. The Government’s proposals do, however, extend to private companies…… Continue Reading →
HM Revenue & Customs has recently published statistics on UK tax-advantaged employee share schemes Continue Reading →
Relatively new to employee ownership is TensCare. Continue Reading →
The only employee-owned newspaper in the UK, the West Highland Free Press (WHFP) Continue Reading →