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haysmacintyre in the press!

12th May 2016

The financial services sector is becoming increasingly complex, competitive and regulated. To stay ahead of the changes impacting your business and to  get the best advice, read haysmacintyre Tax Partner’ Neil Simpson’s recent articles in the entrepreneurial press.

Tax Partner Neil Simpson advises on a range of tax issues focusing on transactional matters and tax structuring, particularly for early stage businesses and those preparing for, or seeking an exit. He has been a specialist tax partner for over 20 years.

As well as this Neil is a keen writer and often has his articles published within highly regarded industry specific publications. Please see below some of his latest published work:

Structuring your business for success: Limited Partnership or Company?

In most startups (and even with more mature businesses) much discussion and thought is given to achieving the optimum business structure. Neil Simpson's article on the subject was first featured in Business Zone magazine, first published on 20 April 2016, advising on the requirements of a successful business structure. Read the full article here 

How business owners can beat the “dividend rate” rise

The taxation treatment of dividends creates something of a policy conundrum for Government. On the one hand dividends represent a reward for investment and, by extension, saving which is perceived to be a good thing and a behaviour to be positively reinforced by a favoured tax treatment. Read Neil Simpson's full article first published in Business Matters on 5 April 2016 here 

Protecting value: post transaction planning

The immediate protection sought is to minimise the tax charged on the consideration received (or receivable, where, as will generally be the case, there is an earn-out). The importance of accessing the favoured 10 per cent entrepreneur’s relief rate of capital gains tax is key to the planning here. Read Neil Simpson's full article published in Business Matters on 5 February 2016 here 

Locking in value from selling your business: the earn out

The “earn out” is likely to comprise a very significant part of the overall consideration received on the sale of a business: possibly as much as 50% or more of the consideration may ultimately be attributable to it. An understanding of the role of the earn out, how it is structured and how it is taxed is therefore essential in any negotiation of the deal. Read Neil Simpson's full article published in Business Matters on 16 December 2015 here 

If you have any queries regarding any of the content within this insight please contact Bernadette King