Documents and downloads

The Friend Partnership team writes regular briefing notes to keep clients and contacts up-to-date on relevant taxation and business advisory matters.

Tax

Briefing notes

Entrepreneurs’ Relief

This Briefing Note is an overview of the rules and aims to prompt some further thought and discussion into Entrepreneurs' Relief as a successor to Taper Relief and how Friend Partnership Limited have been advising clients on all aspects of the ER legislation.

EMI Schemes

This Briefing Note looks at important issues surrounding the Enterprise Management Incentive Scheme such as the strict guidelines and pitfalls, whilst also highlighting how much of a rewarding initiative it can be.

Research and Development Tax Relief

This Briefing Note seeks to set out the main details of the reliefs available to companies involved in research and development, and to identify the most important issues for a company to address when considering a claim.

Tax Reliefs for the Creative Sector

This Briefing Note gives an overview of the tax relief options for companies within the creative sector such as those within the TV and animation sector as well as video games development companies.

Enterprise Investment Scheme

This Briefing Note explores the Enterprise Investment Schemes (EIS) including who are the qualifying individuals and companies, practical issues and the interaction with ER.

Seed Enterprise Investment Scheme

This Briefing Note looks at Seed Enterprise Investment Schemes (SEISs), exploring their provisions and practical issues as well as giving further advice.

Corporate Finance

Valuation Services

At Friend Partnership Limited we provide a dedicated business valuation service for our clients and network of intermediaries. This comprehensive document explores all aspects of the valuation services including intellectual property and ligation support.

Other Services

Forensic Services

At Friend Partnership Limited we provide expert forensic accounting and litigation support services. We have considerable experience investigating individuals, businesses and partnerships. This document contains a selection of case studies and details what happens when forensic accounting is required.