Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.
Entrepreneurs’ relief: What is “ordinary share capital”?
We analyze the Upper Tribunal 's decision on the statutory construction of the term “ordinary share capital” for the entrepreneurs’ relief.
HMRC disappoints house builders and partnerships looking for SDLT relief
SDTL relief will only apply where a partnership or LLP was the party acquiring the property in question.
Charles Russell Speechlys present at EIS Association Autumn Technical Seminar 2020
Our presentation covered the tax and corporate considerations for companies preparing for a possible exit.
Midshore or Midtown? Changing trends in wealth structuring for Latin American clients
Our panel discussed how Latin American international wealth structuring is changing, current trends and the impact of economic substance.
Public Company Update - November 2020
The November 2020 edition of our biannual Public Company Update.
Compensating for past errors – HMRC’s retrospective change in approach to VAT on compensation
Reviewing the new approach what HMRC will apply to most payments that have been made in the past and all new payments made in future.
IPSX – Real Estate’s new stock exchange
The IPSX is an FCA Regulated market and the first stock exchange for real estate in the world.
Working abroad: unintended consequences
Discovering the implications of working abroad in relation to employment, tax, financial regulations and immigration,
Government provides welcome clarity for EMI option holders who have been furloughed
The proposed amendments will provide some clarity and address concerns regarding the consequences of furloughing EMI option holders.