Enterprise Management Incentives: EMI Scheme Guide
Enterprise Management Incentives (EMI) are just one of a number of tax-advantaged employee share schemes allowing employers to share company ownership with their staff. The EMI scheme is specifically aimed at small and medium-sized enterprises (SMEs), helping SMEs to recruit and retain the key talent that they need to scale up effectively in an otherwise […]
ATED: Annual Tax on Enveloped Dwellings
The rules on Annual Tax on Enveloped Dwellings (ATED) can be technical and complex. The following ‘at a glance’ guide for those liable to pay ATED looks at the rules and how these work in practice, including what ATED is and when this tax applies, what tax relief is available and how this is claimed, […]
How to Deregister for VAT
In certain circumstances, companies may no longer eligible to be VAT registered, or in others, the company may be looking to voluntarily cancel its VAT registration. This guide looks at the process to deregister for VAT, on both a compulsory and voluntary basis, including the circumstances in which you must or can ask HMRC to […]