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Investor Relief

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 ...

Employee Ownership Trusts: 2020 The Best is Yet to Come!

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 ...

Mergers & Acquisitions (M&A) Transactions in Republic of Moldova

Mergers and acquisitions (M&A) are transactions in which the ownership of companies, other business organizations, or their operating units are transferred or consolidated with other entities. As an aspect of strategic m ...

Lending Money to Directors

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 ...

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