Energy-Saving materials

HMRC is consulting on updated draft legislation to amend the scope of the VAT relief for the installation of energy-saving materials (ESMs) in residential accommodation. The proposed amendments will: reduced installations rate of ESMs in residential accommodation for recipients who are 60+…

Employee Ownership Trusts

Employee Ownership Trusts (EOTs)   EOT were promoted by the government to promote employee ownership by giving business owners the opportunity to avoid capital gains tax from selling their shares to an employee-owned trust. EOTs do not involve direct share…