Shareholder continuity

Coronavirus – tax loss scheme

Coronavirus – Tax Loss Scheme The government has announced details on the changes to tax losses as part of a suite of measures to assist with the economic downturn caused by the COVID-19 lockdown. The scheme will allow entities to offset a loss in a particular tax year against a profit in a previous year. …

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What is the shareholder continuity test?

For companies that have more than one shareholder, the Shareholder Continuity Test is pretty important. Even if you currently only have one shareholder, shareholdings can change so the issue is an important one for all company owners. Shareholder continuity refers to changes that have occurred to the number of shareholders and the nature of their …

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