Category: Blog

To QCB or not to QCB

You – or perhaps your client – are selling a trading company. The buyer either cannot afford to pay cash in full or does not want to. The buyer is prepared to offer loan notes to be redeemed at some point in the future. But how should those loan notes […]

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Loan relationships

Growth shares – the basics

Growth shares – the basics What are growth shares? Growth shares enable a new shareholder (whether an employee or not) to participate in the future growth of a company but do not confer an interest in the company’s existing assets. Share incentives structured in this way are generally far more […]

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CEST, MOO and Status Anxiety

Status Anxiety A few years ago, I read a book with this title by the philosopher Alain de Botton, wherein he described status anxiety as the constant fear of being perceived by society as unsuccessful – a very 21st century and decidedly first world problem. In the tax and employment […]

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Using a small self-administered pension scheme (SSAS) to own business premises

USING A SMALL SELF-ADMINISTERED PENSION SCHEME (SSAS) TO OWN BUSINESS PREMISES What is a SSAS? A SSAS is an employer-sponsored pension scheme (established as a trust) with fewer than 12 members, usually restricted to senior employees or directors of a limited company. The members of the scheme will also be […]

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