COVID-19 and the Self-Employment Income Support Scheme Fifth Grant

HMRC have now confirmed that the fifth SEISS grant will be available from late July 2021. The fifth grant will be taxable, paid in a single instalment and will cover May 2021 to September 2021.   

Is there a penalty in getting your claim for R&D Tax Relief Wrong?

At this time when many companies are looking for some additional cash, far more have been looking at R&D tax relief and being more open to consider whether their activities qualify as innovative enough to justify a claim.

Budget 2020: New dawn for Entrepreneurs’ Relief

For a disposal on or after 11 March 2020, Rishi Sunak’s Budget Announcement has significantly reduced the worth of Entrepreneurs’ Relief (‘ER’) 

Entrepreneurs' Relief - Take care of over dilution

Prior to the 2018 budgetif an individual’s shareholding was diluted due to an issue of new shares by the company on the same day that individual disposed of their shares, this could be ignored when considering whether the Entrepreneurs’ Relief (ER) conditions were met 

EIS and SEIS – The benefits still stack up!

The Seed Enterprise Investment Scheme (“SEIS”) and Enterprise Investment Scheme (“EIS”) offer attractive investment opportunities for individual investors which in turn allow young entrepreneurial UK companies to raise funding to facilitate growth and expansion plans. 

EIS and SEIS – The tax relief’s get tougher!

The Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS) offer attractive investment opportunities for individual investors which in turn allow young entrepreneurial UK companies to raise funding to facilitate growth and expansion plans.  However, the generous tax reliefs which make SEIS & EIS opportunities attractive for investors have recently become a lot more complicated to secure!

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