Amanda Flint

The implications for entrepreneurs’ relief following the relaxation of the qualification criteria for enterprise management incentive scheme options are discussed by AMANDA FLINT and TOBY LOCKE

AMANDA FLINT looks at transfer pricing and share schemes.

AMANDA FLINT considers the new tax relief on the acquisition of shares in research institutions' spin-out companies.

AMANDA FLINT and CATHERINE MEEK of Chiltern plc look at the draft anti-avoidance legislation on employee securities to be included in the Finance Bill 2005.