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27th May 2019
A husband and wife each own EIS shares in company. The wife has the option to acquire some non-EIS shares in the same company. Legislation...
21st Aug 2018
A UK trading company has brought forward (old) trading losses to carry forward. In the accounting period that crosses April 2017 they made...
25th Apr 2018
A client operates an FHL business comprising of three separate FHL properties. They offer/provide all of the relevant services required to...
8th Mar 2018
An additional rate paying client has a share option with the company he works for (it's a listed company), and he is keen to gift either...
13th Feb 2018
A car repair garage is owned and operated as a partnership. The partnership owns three rental properties (definitely within the partnership...
22nd Jan 2018
A client owns several let properties, which have been let for many years, and his main residence. He decides to move out of his home and...
27th Nov 2017
An LLP client has a salaried partner, who meets the three 2014 tests so their income is dealt with via PAYE, and is part of the P & L...
15th Nov 2017
A company was incorporated in 2012 and has traded from the same date. It has previously issued EIS shares to investors since then. The...
2nd Nov 2017
A trust owns a residential property that's occupied by an individual beneficiary, who then decides to let out a room in the property. If we...
2nd Oct 2017
A client wishes to transfer four residential properties in Scotland in to a Scottish company and then transfer a further three similar...