by admin | 27 Nov, 2025 | News
Yesterday’s announcement on the proposed changes to the Enterprise Management Incentive (“EMI”) regime from April 2026 have been welcomed for widening access, but they also raise an important question: what might this mean for EMI valuation practice, and for HMRC...
by admin | 25 Nov, 2025 | News
The importance of share and asset valuations for UK tax purposes in connection with the changes to Inheritance Tax reliefs from 6 April 2026 Significant changes to the availability of Agricultural Property Relief (APR) and Business Property Relief (BPR) for...
by admin | 14 Nov, 2025 | Uncategorized
Parmentier Arthur is delighted to announce the appointment of Steve Thomas as a Director, bringing over 35 years of valuation experience and leadership within HM Revenue & Customs (“HMRC”) to the firm. Steve joins Parmentier Arthur following his retirement from...
by admin | 10 Jun, 2025 | Uncategorized
Parmentier Arthur is pleased to announce the appointment of Mike Reade as a Managing Director. Mike brings with him over two decades of experience in advising private equity investors, portfolio companies, and owner-managed businesses on a wide range of UK tax...
by admin | 20 Oct, 2020 | News
Possibly one of the most neglected and common areas of Pay As You Earn (“PAYE”) failure is where shares are sold by employees or ex-employees. Chapter 3D of the employment-related securities (“ERS”) legislation (Part 7 ITEPA 2003) imposes an employment tax charge...
by admin | 2 Sep, 2020 | Employee Equity Incentive Schemes
Cases outside the MoU In part one, we provided a quick refresher on the MoU and some of the logic behind the various conditions. Where possible, it is desirable to ensure that the conditions of the MoU are satisfied but this is not always commercially possible. A...
by admin | 28 Jul, 2020 | Employee Equity Incentive Schemes
Following the introduction of the employment-related securities legislation in the Finance Act 2003, there was significant uncertainty in relation to the tax implications for management acquiring shares in venture capital (“VC”) and private equity (“PE”) backed...
by admin | 9 May, 2020 | News
At the time of writing, the Government is suggesting that the peak of the COVID-19 pandemic in the UK has passed. As the lockdown measures begin to be lifted, businesses can look to the future but it is still too early to say whether the bottom of the market has been...
by admin | 5 Feb, 2020 | News
Parmentier Arthur is pleased to announce that Rod Mason has joined as a senior valuation consultant following thirteen years with EY in Manchester. Rod has been a key figure in the tax valuation team at EY for a number of years and previously worked with Stuart...
by admin | 3 Jul, 2019 | Share Valuation for UK Tax Purposes
When carrying out a valuation for tax purposes it must calculated on the correct basis. Under self-assessment procedures, taxpayers are responsible for either calculating the appropriate amount of tax due or in the case of individuals providing the appropriate...
