Companies often reward employees with shares in the business, either by granting them directly or by offering options that allow...

If your business has issued shares, options, or other types of securities to employees or directors, you are likely to have an obligation...

When a company changes hands, one of the key tax considerations is whether its historic losses can still be used. Tax rules are designed...

The Corporate Interest Restriction (CIR) rules, introduced in April 2017, place limits on the amount of interest and financing costs that...