Emma C. McDonnell
Associate
Emma McDonnell is an associate in the Tax Department.
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Company share option plans (CSOP) and enterprise management incentives (EMI) are two statutory share option regimes that can be used to incentivise employees in a tax-efficient way. Broadly, where the relevant qualifying criteria have been met, both the CSOP and EMI schemes allow employees to acquire shares in their employer (or its group) for less … Continue Reading
As has been widely reported, a number of the Mini Budget proposals (summarised in our recent Tax Blog) have been scrapped. The new Chancellor of the Exchequer Jeremy Hunt announced these measures claiming that they are estimated to raise £32 billion in taxes every year. More tax rises and spending cuts are expected to be … Continue Reading
UK Mini Budget 2022 The Chancellor today unveiled the UK’s 2022 Growth Plan which has been described as being “the biggest package of tax cuts in generations”. We have summarised here the tax changes that we think will be of interest to our client base. UK corporation tax: the main corporation tax rate that was … Continue Reading
Summary and Background On 11 May 2022, the European Commission (the “Commission”) published its draft proposal for a debt-equity bias reduction allowance (“DEBRA” or, the “Directive”), which forms part of the Commission’s Communication on Business Taxation reforms which were first outlined on 18 May 2021. The Directive seeks to remove tax as a weighted factor … Continue Reading
Upcoming changes to the company share options plan regime
By Stephen Pevsner, Robert E. Gaut, Richard Miller and Emma C. McDonnell on Posted in Tax, UK Tax
Massive U-Turn on Mini Budget
By Richard Miller, Emma C. McDonnell and Robert E. Gaut on Posted in Tax, UK Budget, UK Tax
UK Mini Budget 2022
By Richard Miller, Emma C. McDonnell and Robert E. Gaut on Posted in Tax, UK Budget, UK Tax
EU Commission publishes draft directive to remove tax driven debt-equity bias
By Robert E. Gaut and Emma C. McDonnell on Posted in European law, International Taxation, Tax Policy
