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 | 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 | 27 Feb, 2019 | News
Parmentier Arthur is pleased to announce that Stuart Gilham has re-joined as a senior valuation consultant following five years with EY in London. Stuart initially joined Parmentier Arthur in 2008 from Deloitte, where he specialised in personal tax before joining the...
by admin | 6 May, 2016 | News
HMRC and trade related properties Owners of trade-related properties (“TRPs”) face a particularly difficult task in persuading HMRC that there is any goodwill attaching to a TRP on incorporation (see previous Newsdesk item “Goodwill to all men – part 1?” for a general...
by admin | 6 Sep, 2015 | News
Goodwill – what is it and who owns it? What is it?
When a company changes hands, the price paid consists of two basic elements: the net book value of its assets (“NBV”) and the premium over its NBV the purchaser is willing to pay to secure its business, often known...