Shoosmiths

UK Top 200 position: 39

Budget changes: entrepreneurs' relief and EMI options

The Finance Bill 2013 makes changes to the rules applying entrepreneurs’ relief (ER) to the disposal by an employee or officer of a company, on or after 6 April 2013, of shares meeting the requirements of the enterprise management incentive (EMI) scheme.

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Analysis from The Lawyer

  • Hester: declined bonus worth almost £1m

    Pay checks

    Compliance and corporate governance codes for large financial institutions will undoubtedly include provisions to regulate high pay in the future

  • high street 150

    Focus: Alternative business structures - Law and new order

    There’s more to the ABS model than attracting the man in the street and procuring external investment. Partners at the big corporate firms, take note…

Overview

7th Floor
125 Colmore Row
Birmingham
B3 3SH
UK
http://www.shoosmiths.co.uk

Turnover (£m): 84
PEP (£k): 295
EPP (£k): 177
Total lawyers: 324
Total partners: 108