Close Companies

Close Companies

Close companies is a topic that was examined in the March 2022 Advanced Tax exam.The concept here is we are looking at family companies controlled by 5 or less individuals. These individuals were able take loans from the company and avoid paying them back as they...
Enterprise Management Incentive (EMI)

Enterprise Management Incentive (EMI)

An important area in the higher-level tax exams is the tax-advantaged share schemes.Many start-ups need to attract skilled individuals to work long hours but cannot afford high salaries or overtime payments.Instead, they offer options to buy shares in the company at a...
Stand With Ukraine

Stand With Ukraine

This is an image of myself with two of my Kaplan colleagues -Iryna Mcdonald who specialises in Case Studies and Luckie Theva who teaches Financial Reporting. Iryna is Ukrainian. It was a happier time and Iryna was telling us about her amazing holiday in Ukraine....