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EMS tax relief doubled

The value of share options that benefit from tax relief under the Enterprise Management Scheme was doubled to £3m today, and the right to benefit from those share options was extended to all employees.

Capital gains tax on business assets for all types of companies, including venture capital and non-trading companies, is reduced from 40 per cent to 10 per cent.

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Limited liability partnerships

14. LIMITED LIABILITY PARTNERSHIPSLast November the Chancellor announced how the government intended to deal with the taxation of Limited Liability Partnerships (LLPs) from 2001/02. This Budget confirms the government&#39s general approach. LLPs have been developed to combine organisational flexibility with the benefits of limited liability, thus providing a modern alternative business structure. This will be […]

Corporation tax

10. CORPORATION TAX Rates from 1 April 2001 have been held at their current levels which means that: The small companies&#39 rate of corporation tax will continue to be at 20%, and will apply where a company has profits of between £50,000 and £300,000. The full rate of corporation tax will continue to be at […]

Lombard Odier sounds out Pacific

Lombard Odier has added the Pacific rim fund to its LO Invest UK range of offshore funds.Like the other funds in the range, this Luxemburg-based Sicav is a UK clone of a fund that is only available in Switzerland.As an emerging markets fund, the Pacific rim fund aims to provide growth by investing in large […]

Stock Exchange raises international profile

The London Stock Exchange is embarking upon an international promotion to raise the profile of its techMARK and AIM markets overseas.The Exchange is launching advertising campaigns across UK and European media, and will host investor roadshows for fund managers and equity analysts in European financial centres.Exchange chief executive Clara Furse says: “This initiative is a […]

The Perils of Passive Investing

The era of loose monetary policy created an environment that rewarded passive investors in the US. However, with the US raising interest rates for the first time since 2006, Felix Wintle explains why he believes active investing will be more important than ever. In the video Felix discusses: The rising cost of capital and its […]

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