Breaking the group – is demerging your solution?

We are seeing increasing amounts of corporate restructuring and demergers, where the assets of a group are split to be held separately by the original shareholders. With careful planning, this can usually be achieved with little or no tax cost. Demergers are used to...

Enterprise management incentives changes

Enterprise management incentives (EMI) is a very popular ‘tax-advantaged’ share options scheme introduced by Finance Act 2000 that allowed smaller companies to make tax-advantaged awards of share options enabling their employees to share in the growth of the business....

Childcare changes

The way in which the government is supporting parent funded childcare is changing, but there is a limited window left in which employees may be able to sign up to the ‘old scheme’ if their employer offers it. The ‘old scheme’ is child care vouchers, it is being...