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Preference shares which carried the right to a fixed cumulative preferential dividend were 'ordinary share capital' for the purposes of calculating entrepreneurs' relief, the First-tier Tribunal has decided. 24 May 2019
Private equity has been a game changer for North Sea dealmaking, disrupting the traditional ways of conducting mergers and acquisitions (M&A) in the region, according to experts at Pinsent Masons, the law firm behind Out-Law.com. 22 Feb 2019
This guide was last updated in February 2012.
This checklist is based on UK law. It was last updated in April 2005. The following are issues to be addressed when considering possible forms of funding of a new internet business. It is likely th...
Financial services companies may be prioritising investment on customer experience enhancements over updating and improving back office IT systems, according to research commissioned by Pinsent Masons, the law firm behind Out-Law.com. 29 Jan 2019
Entrepreneurs' relief from UK capital gains tax on share sales will be available if individuals are entitled to at least 5% of the sale proceeds of the company, if recent amendments to the Finance Bill proposed by the government become law. 08 Jan 2019