Posts by colinhailey

Confluence Tax patent box seminar 2016

Colin-Hailey-of-Confluence-Tax-presenting-at-Patent-Box-Seminar

Our client seminar on the patent box, held on October 13, attracted participants from across the biotech and tech spectrum, prompting many questions and discussion points. If you missed it and would like to get to grips with the basics of the new patent box rules, have a look at the presentations. David Harris, HMRC’s…

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Brexit: tax implications for biotechnology and technology companies

Brexit-sign

Confluence Tax offers a technical briefing on the UK’s impending EU exit and the potential tax implications for tech and biotech companies ALTHOUGH tax is just one of a raft of implications of Brexit, as an investment driver it will become relevant to consider what the tax implications will be and the potential outcomes. It is rare…

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UK Patent Box: two-year time limit for elections

THIS note is intended to clarify and provide some comfort on the timing of the adoption of the new Patent Box rules. The UK Patent Box provides a reduced rate of corporation tax on profits derived from patents.  The rules that set out how relief is given will change with effect from July 1, 2016. This…

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EMI share option schemes: being nice is being right

Share-schemes

PROFESSIONAL advisors wrestle with the issue of “who is your client?” and this is particularly true when it comes to drafting share option schemes. An EMI share option scheme needs to be a tax-efficient way to reward employees. However, it is also important that the employer, as the client, gets a scheme that works for them…

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