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CSOP options: HMRC confirms changes to the share class requirement rules
When we blogged about the Chancellor's announcement in the mini-Budget 2022 that the CSOP restrictions would be relaxed, it wasn't...
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How much will scale-up companies rely upon Family Offices for investment?
As reported in Citywire recently, Gaurav Singh, founder of global start-up investment banking platform JPIN, has identified Family...
Paying for a cash bonus? The shadowy world of shadow equity
Granting share options or awarding day-1 equity to employees and non-employees alike, is an established part of remunerating and...
ATED late filing penalties: the final nail in the coffin?
There is now quite a long line of first-tier tax tribunal cases considering the ability of HMRC to charge daily late filing penalties for...
Further Proposals for Scottish Land Reform
On 4 July 2022, the Scottish Government launched a consultation on new legislation with yet further proposals for Scottish Land Reform
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