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...
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 | 27 Sep, 2016 | Valuing Intellectual Property and Intangible Assets
Recent cases undertaken by Parmentier Arthur involving out-of-the-ordinary circumstances. Most of our valuation assignments can be described as routine – routine in the sense that the underlying circumstances giving rise to the need for a valuation are relatively...
by admin | 27 Aug, 2016 | Valuing Intellectual Property and Intangible Assets
Valuing intellectual property – the basics explained. Intellectual property (“IP”) has been defined as “rights which are legally recognised exclusive rights to creations of the mind” and covers a broad range of intangible asset categories including but not limited to...
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...
