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Related news & insights - Stephen Goldstraw
HMRC guidance on early termination fees and compensation payments - clarity or confusion?
Posted: 06/04/2022
On 7 February 2022 HMRC published its Revenue and Customs Brief 2 (2022) (RCB 2 (2022)) alongside its guidance (VATSC05910, VATSC05920, VATSC05930) on the VAT liability of early termination fees and compensation payments. The policy takes effect from 1 April 2022 and all previous guidance on VAT, early termination fees......>>
Details emerge of the residential property developer tax
Posted: 20/07/2021
Following the Secretary of State for Housing, Communities and Local Government’s announcement about an improved building safety regime, the Government published a consultation about a new residential property developer tax (RPDT)......>>
Penningtons Manches Cooper advises Oxford Cannabinoid Technologies Holdings plc on its main market IPO
Posted: 21/05/2021
Penningtons Manches Cooper has advised Oxford Cannabinoid Technologies Holdings plc (OCTP) on its initial public offering (IPO) on the London Stock Exchange, which valued the company at £48 million. The standard listing on London’s main market involved a £16.5 million placing with admission occurring this morning...…>>
Employee ownership trusts: the pros and cons
Posted: 26/02/2021
Shareholders looking to dispose of their companies in a tax efficient way may have noticed that one potential route promises to be entirely tax free – the sale of the company to an employee ownership trust. Can it really be that easy? The advantages and disadvantages of deciding to...…>>
Future Fund opens for applications and final details are circulated
Posted: 20/05/2020
At the end of April, the Chancellor announced a new bailout programme aimed at venture capital-backed businesses that were struggling to survive the pandemic, but were not otherwise eligible for the existing coronavirus schemes. The package included a £250- million convertible loan scheme for high-growth companies, called “Future Fund”...…>>
Bounce back loans to provide a boost for small businesses
Posted: 28/04/2020
Under the scheme businesses will be able to borrow between £2,000 and £50,000. The Chancellor’s recent tweets suggest the borrowing amount will be 25% of turnover up to a maximum of £50,000 albeit the available guidance online does not reflect this yet......>>
Covid-19 tax assistance: emergency support in response to the pandemic
Posted: 31/03/2020
Less than a month ago, the Chancellor announced a number of tax measures as part of the Budget. This was naturally dominated by initiatives to tackle the coronavirus outbreak and, since the Budget, a further raft of tax measures have been announced as part of the emergency programme put in place to help both businesses and individuals......>>
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