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 | 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...
by admin | 3 Jul, 2016 | 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...
by admin | 6 Jun, 2016 | Share Valuation for UK Tax Purposes
Fair value provisions in articles of association A company’s Articles of Association often require shares to be valued “at fair value” variously by its auditor, an expert or someone recommended by the President of the Institute of Chartered Accountants in England...
by admin | 6 Feb, 2016 | Share Valuation for UK Tax Purposes
SAV’s valuation resources are being severely stretched and the decision has been taken to withdraw the valuation check service that it has previously offered on an informal basis, for the purposes of PAYE Health Checks and ITEPA Post Transaction Valuation Checks. Both...
