Common risk on disposals of employment-related shares

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...

Impact of COVID-19 on the value of Equity Incentive Arrangements

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...

Rod Mason Joins Parmentier Arthur

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...

Stuart Gilham Re-Joins Parmentier Arthur

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...

That’s A Good Idea

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...