Tax & Incentives

We advise on all corporate transactional matters supporting both colleagues and clients through the transaction.  Our work includes:

• Mergers and acquisitions
• Private Equity transactions
• Tax structuring
• Reorganisations and demergers
• Management buy-outs
• Share buy-backs
• Working with our natural capital team to advise on land management schemes, carbon credits and structuring these transactions
• Advising on technical tax matters in litigation against HMRC

EIS and SEIS are important tools in the fund-raising arsenal of scale-ups and very attractive reliefs for investors. We:

• Advise companies on:
  • getting investor ready and applying for Advanced Assurance or follow-on funding; and
  • post fundraise ongoing compliance to maintain EIS / SEIS status
• Advise Investors on qualifying for and claiming EIS and SEIS relief
• Liaise with HMRC about queries raised on S/EIS applications.

We assist businesses to evaluate the solutions available to most effectively motivate and attract employees and ensure their interests are aligned with those of the employer.  Our work includes:

• Designing and implementing all forms of share incentive scheme including tax and non-tax advantaged schemes and arrangements such as growth shares and phantom option schemes
• liaising with HMRC and valuation experts where valuations are required
• advising on the administrative aspects of the share option scheme
• advising senior management on remuneration structures and incentive packages
• granting options to non-resident employees
• granting options to consultants / service providers

EOTs remain a good exit tool for business owners who are focussing on the sustainable on-going leadership of the company. This is a useful alternative to a trade sale or management buy-out. Our work in this area includes:

• Reviewing the tax structuring for the EOT ownership structure
• Advising on the incentive options for employees and management within the structure
• Preparing the tax clearances required
• Drafting and settling the required legal documentation to implement the EOT

Our Real Estate Tax team provides expert, commercially focused advice across the full lifecycle of property transactions and investments. With over 25 years’ experience, we support clients on structuring acquisitions, developments and disposals in a tax-efficient way, advising on key areas such as SDLT, VAT, capital allowances and property-holding structures. Working closely with our wider real estate and tax specialists, we deliver integrated, practical solutions to help clients manage risk, maximise value and achieve their strategic objectives.

Please click here for further information.

Working with our very experienced employment law team we provide tax advice on a range of employment tax issues.  Our work includes:

• employee shares and share option tax advice in transactional contexts
• tax treatment of settlement agreements and other payments made on retirement or hiring of an employee
• Post employment notice pay
• corporation tax, national insurance tax and income tax implications of inbound or outbound employees and remote working
• off-payroll working rules and IR35 rules including umbrella companies, agencies and compliance of consultancy contracts
• employees working off-shore