Purchase of own shares clearance letterWhere a shareholder of an unquoted company sells their shares back to the issuing company the proceeds in excess of the cost of the shares usually taxed as income.... Read more

Payrolling benefits in kind letter to employeeHMRC usually collects tax on benefits by adjusting an employee’s code number so that extra tax is collected, through the PAYE system, each time they are... Read more

Value of goodwill calculatorWhen you transfer a business to a limited company, you need to calculate the value of the goodwill in it. If HMRC doesn’t agree with your valuation, the difference between... Read more

Redundancy selection assessmentWhen choosing redundancy selection criteria, you need to ensure they’re objectively chosen and then fairly applied. Our selection criteria document is aimed at helping... Read more

Letter to ex-employee enforcing restrictive covenantsWhere you believe a former employee is in breach of enforceable restrictive covenants, you may wish to consider taking legal action against them in... Read more