Monthly Archives: September 2016

From a historical perspective, Section 77 Finance Act 1986 has been a key tool regarding relief from Stamp Duty on share for share exchanges.  The key conditions are detailed at Section 77(3) and include the following: The relevant transfer of shares must form part of a transaction where the acquiring company (Topco) acquires 100% of... Read the rest of this entry →

Remember that you do not automatically own copyright in material that is created for your business unless the creator is your employee doing so as part of their employment. This means that the right to reproduce and freely make use of material created for your business by self-employed contractors and consultants, for example, is not... Read the rest of this entry →