Specialty Group: Corporate and M&A

The Finance Act 2016 introduced investor relief which is essentially a tax relief for Capital Gains in a similar way to the operation of Entrepreneurs Relief. On qualification any capital gain is reduced from the usual c ...

Since the enactment of the Finance Act 2014, the popularity and acceptance of the Employee Ownership Trust (“EOT”) as an exit option for business owners has continued to gain support from lawyers, accountants, the In ...

Autors: Chrysilla de Vere, Ashan Arif, and Stuart Mullins It is not unusual for a Company to lend money to a director of a Company, nor is it unlawful. However, there are a number of points to consider, i ...

With the aim of fulfilling its obligations to various bilateral or multilateral treaties and agreements, on top of easing the enforcement of regulations, the Ministry of Commerce has rescinded three previous ministerial ...