Full List of Services

There are multiple investor reliefs and we can advise in all of them:

EIS/SEIS/VCT

This is probably one of the most important tax reliefs to ever be introduced into the UK. A collection of three similar reliefs, Seed Enterprise Investment Scheme (SEIS), Enterprise Investment Scheme (EIS) and Venture Capital Trust Scheme (VCT). They all provide the investor with money back on their investment through their tax returns of between 30-50%, and no tax on the sale of the shares if held for the qualifying period. They also provide multiple other tax reliefs if the conditions are met. Because the reliefs are very generous, the rules are complex and strict and it is extremely important to be very careful with the reliefs to not cause the terms to be breached. However, their importance in the start up eco system is profound.

• Advance Assurance for EIS/SEIS/VCT. To assist companies HMRC offers an advance assurance service to enable you to confirm your eligibility and give investors the confidence to invest.
• We can advise and assist foreign companies with how to access EIS/SEIS/VCT, without major restructuring. Contrary to popular believe you do not need to be a UK Headquartered company to claim it.

BADR

Business Asset Disposal Relief (formerly Entrepreneurs relief) is less generous than it was and also has strict conditions, but does provide for a 10% tax rate for capital gains for up to £1m in a person lifetime.

IR

Investment Relief is a far lesser known relief, but very useful where BADR or EIS/SEIS/VCT may not apply. It allows a 10% rate of tax on capital gains on the sale of shares held for 3 years when invested in an unquoted company to up to £10m of gain.

BIR

Business Investment Relief is a relief available to people who are subject to the remittance basis for tax, and wish to bring money into the UK and invest it into their own, or someone else company. A highly useful relief in these circumstances provided the conditions are met.

Our Property team can help both businesses and individuals on a wide range of areas.

See our Real Estate Services

You can use one of our UK office addresses, either central London or Slough, as an address for your company, whether you are a UK company or an overseas company.

Depending on the package you pick, this service includes:

• Use of either of our offices as a registered office or postal address
• All post opened, scanned and emailed to you
• Accepting and forwarding on of packages and parcels on your behalf
• Urgent mail relevant to our Services forwarded directly to the relevant OC Partner

When you employ people in the UK you need to register for payroll, and pay tax to the tax authority at source. You are also required to offer a pension scheme called Auto Enrolment.

Most pension providers require you to have a UK "Direct Debit" facility. A company bank account that they can automatically withdraw money from.

We can provide you a client account while you get established, which can be used in relation to services we provide you.

This service includes:

• Payroll payments
• Pension direct debit
• Tax payments/refunds/tax credits

Oury Clark Accountants work closely with Oury Clark Solicitors to ensure that all tax considerations are taken into account when dealing with property transactions.

Oury Clark Accountants can also advise on the best structure for property investment businesses.

We have specialist property tax knowledge and are able to advise on the following:

• Stamp Duty Land Tax (SDLT)
• Capital Allowances
• Capital Gains Tax
• VAT / Options to Tax
• Agricultural Property Relief

There are special VAT rules that apply to commercial properties. If you wish to recover VAT on any costs relating to commercial property e.g. repairs / redevelopment, you will need to opt to tax the land for VAT.

However, once you have opted to tax the land, all sales / leases of the land will be subject to VAT. If you do not opt to tax the land, those supplies will be exempt from VAT.

Our services include:

• Advising on whether it is beneficial for your business to opt to tax its commercial property
• Preparing and filing options to tax with HMRC
• Transfers of a Going Concern (TOGC)
• Real estate elections
• Partial Exemption calculation if you provide mixed supply (I.e. Exempt supply and Standard Rated supply)
• Liaise with HMRC for any enquiries

Capital Gains Tax (CGT) is payable on any gain made when you sell, give away or dispose of assets.

This often arises when disposing of shares or high value assets such as properties. Our tax specialists will ensure that you pay the correct amount of CGT and will advise you of any potential reliefs available.

Our services include:

• Capital Gains Tax for UK residents and non-residents
• Capital Gains Tax planning
• Advising on reliefs including Business Asset Disposal relief and Principal Private Residence relief
• Advising on investments that will minimise CGT
• Capital Gains Tax deferrals
• Advising on allowable losses and allowances

SDLT is an increasingly complex and often misunderstood area. The joined up approach between Oury Clark Accountants and Oury Clark Solictors means that we are able to provide specialist SDLT advice to purchasers and tenants in relation to both residential and commercial property transactions. We work together to identify and advise our clients of any potential to reduce their exposure to SDLT.

Our services include:

• Lease advice to reduce SDLT payable
• SDLT reliefs and their interaction with each other
• SDLT refunds
• Non-resident SDLT
• SDLT advice for partnerships

We advise clearing and private banks, specialist lenders and corporate and individual borrowers on all aspects of lending for commercial property transactions.

Our services include:

• Carrying out due diligence
• Negotiating facility and security documentation
• Independent legal advice for occupiers
• Bridge financing

We deal with the sale and purchase of farms and farmland and provide advice on a range of agricultural property issues, from land registration to leases and tenancies.

Our services include:

• Sale of land to developers
• Purchase of farmland for agricultural or development purposes
• Promotion Agreements
• Option Agreements
• Overage Agreements
• Farm Business Tenancies
• First registration of land
• Temporary occupational licences such as grazing licences and cropping licences
• Tax advice including agricultural property relief

We advise businesses and individuals on all aspects of commercial property law.

We advise businesses with various property requirements including office occupiers, hospitality, medical practices, retail, industrial, warehouses and logistics.

Oury Clark Solicitors work closely with Oury Clark Accountants to ensure that all tax considerations are taken into account when dealing with property transactions.

Our services include:

• Freehold acquisitions and disposals
• Commercial leasehold transactions
• Site acquisitions and development
• Planning and environmental matters
• Property security lending
• Property-related legal requirements for international businesses and investors in the UK

There are several UK government schemes designed to encourage investing in the UK economy and/or setting up new businesses.

Making the most of these schemes can improve cashflow and help minimise your tax burden. We can help you understand where these schemes could benefit you or your business.

The most commons schemes are:

• Research and Development (R&D) tax credits
• Creative Industry Tax reliefs
• Employment Related Securities (ERS) schemes
• Enterprise Investment Scheme (EIS)
• Seed Enterprise Investment Scheme (SEIS)
• Business Asset Disposal Relief (BADR)

We can provide a professional 3rd party valuation of a business for all purposes such as:

• Share sales
• Share options
• Company sales
• Succession planning
• Employee ownership trusts
• Divorce

We are able to advise, document and close all types of fundraising from initial family and friends rounds, to Series A and beyond and will assist from term sheet stage to the investment agreement and process itself.

We are also able to advise on SEIS, EIS and VCT investments.

We are able to advise on all aspects of corporate reorganisations from a tax and legal perspective, including share for share exchanges, hive ups and down and straight out acquisitions.

This includes an international element if you’re planning a restructure of an international group.

If you have identified a potential target and are looking for a partner to undertake a 'red flag' review from a legal, tax and accounting perspective, we can assist.

We are able to assist with all aspects of due diligence and disclosure, including setting up a virtual data room when acting on the sell side or providing a full due diligence report when acting on the buy side.

We are able to advise on, draft and negotiate heads of terms and then provide the same support in the advice, drafting and negotiation on all aspects of share purchase agreements and asset purchase agreements.

Whether you’re buying or selling a business we are able to advise on all aspects of the transaction, acting for either the company or its shareholders.

This includes both share sales and asset sales. We are also able to support on the UK aspect of an acquisition involving a UK subsidiary of an international group. We are sector agnostic and have clients involved in a diverse range of sectors.

For some individuals facing debt problems, bankruptcy is the only option for them and offers a clean break to restart their lives.

The process is initiated by either a creditor or the individual themselves, presenting a bankruptcy petition. All of your assets, excluding everyday household goods and any tools of trade, are then placed in the hands of your trustee. The trustee will be the Official Receiver or an Insolvency Practitioner.

Insolvency Practitioners at Oury Clark are often instructed to act as Trustees in Bankruptcy by creditors who are looking to recover assets they consider have not been disclosed or may have been sold at an under-value. Our dedicated investigations team work to trace these assets and recover them for the benefit of creditors.

This is often the preferred alternative to bankruptcy for individuals in financial difficulty. An IVA is a formal and legally binding contract an individual enters into with their creditors and details how your debts are going to be dealt with. You will need to instruct an insolvency practitioner to oversee the whole process for you.

We initially work with you to prepare a proposal for your creditors to consider. Subject to your means, you will agree to repay your liabilities either in part or in full, over a period of time (typically 3-5 years).

We will assist you in the drafting of your proposal to ensure it has the best chance of being approved by your creditors and that it is fair and reasonable.

The formal part of the process involves arranging a decision process for your creditors vote on accepting the proposal. You require 75% of your creditors (by value of their debt) to support the proposal.

On the assumption that the proposal is approved, we normally take the role of Supervisor of the Arrangement to ensure that the terms are adhered to and distributions are paid to creditors.

We can provide advice to any individual facing financial difficulties, this can be in relation to negotiating with creditors, working on cash flow forecasts or a dispute resolution.

As a firm of chartered accountants and business advisors, we have a wealth of experience in advising businesses that are going through a reversal in their trading performance.

An IBR is often requested by a company’s lender at a point when they have a concern about the viability of the business. The purpose of an IBR is to take an unbiased view of a company’s finances, including their assets and financial forecasts. Most IBRs are completed as part of a company’s general health check and much like a full audit can assist management by providing an independent view on operational or financial changes to aid the company going forward.

You shouldn’t panic if your lender requests an IBR, they are typically carried out when businesses are:

• Negotiating enhanced credit support
• Dealing with pinch points in their cash flow
• Generally suffering a decline in their trading performance
• Behind in sending management information to the lender
• Facing other potential breaches of their lending covenants

A LPA Receiver is appointed by the holder of fixed charged property (i.e. the commercial lender) with a view of selling the charged property or collecting the rental income from it, to pay the debt to the charge holder. At Oury Clark, our Insolvency & Restructuring professionals have acted as LPA Receivers for a number of Lenders, assisting them secure and dispose of property.

The process of a LPA is broadly as follows:

• Appointment – the power to appoint is contained in the loan documentation and clearly arises when the borrower is in default of those terms. The proposed Receiver will work with the lender to ensure a valid appointment is completed.
• Once Appointed – the Receiver notifies the borrower.
• Day One Activities – the Receiver arranges for the property to be insured and also carries out an initial inspection to review the condition of the property and ensure it is secure.
• Marketing and sale – often, property agents are instructed to prepare a valuation report and advise on the appropriate disposal method. Normally this will be either by private treaty sale or auction.
• Reporting to lender – the Receiver agrees a reporting timeframe with the lender to update them on their progress.
• Tax and completion – the LPA Receivers act as agents of the debtor. This means that any transaction may give rise to a capital gain will need to be reported to the debtor so they can include this in their individual tax return.
• Once the property is sold – the Receivers role is concluded.

Creditors’ Voluntary Liquidation (CVL) – this is the most common used insolvency procedure in the UK for businesses that are insolvent. As the name suggests, it is a voluntary process, led by the directors of the company but a licensed insolvency practitioner will be instructed to guide the directors through the formal procedure and then act as liquidator of the company.

Although it is a voluntary process, it is typically used after the business and its directors have explored all other options.

The company will cease to trade and the appointed liquidator takes control of the company. Broadly, the liquidator’s role is to realise the assets of the company, deal with all statutory formalities involved and if there are surplus funds to enable a return to be paid to creditors, to adjudicate on creditor claims and pay a dividend, before dissolving the company.

CVA is a legally binding contract between the company and its creditors. The terms of the agreement typically state that the company will repay all or part of the debts owed over a period of 3 – 5 years.

• Insolvency Practitioners are required to act as Nominee of the CVA, while it is negotiated with creditors and then Supervisor to oversee the agreement reached with creditors.
• In order for the proposal to be agreed, 75% in value of voting creditors need to support the CVA.
• We have the experience and expertise to assist in the preparation of realistic proposals for creditors to consider.

A pre-pack Administration is a pre-arranged sale of the company’s business and certain assets as a going concern.

The buyer can be a third party, trade buyer or the current directors/ owners can purchase the business via a new company.

The buyer agrees the terms of the sale with the proposed Administrator, and they complete the sale at the same time as the company enters Administration.

Our Licensed Insolvency Practitioners are experts at dealing with pre-pack sales of businesses and complete a number of these transactions every year.

Typically, the pre-pack process works as follows:

• Valuation – the business and assets are valued by an independent valuer.
• Sales and Marketing – the business is then marketed for sale on the open market. Clearly this is initially on a no-names basis, until any interested parties sign a non-disclosure agreement.
• Deadline is set for best & final offers – the time period is agreed to ensure that sufficient marketing time is available but also that the business is able to continue to trade during this period.
• Offer accepted – the proposed Administrator then accepts the best offer received and instructs solicitors to prepare a sale agreement.</l
• Consent from secured creditors – often the proposed Administrator will need to obtain consent for the sale from secured creditors (Banks).
• Completion and appointment – once the terms of the sale are agreed and consent is obtained, the sale completes immediately after the company enters Administration.

We specialise in assisting an insolvent company be rescued as a going concern or facilitate a sale of its business and assets, while offering protection from creditors.

Our Licensed Insolvency Practitioners frequently act as Administrators across a variety of sectors and will look to explore:

• Rescuing the company as a going concern, this is normally completed by way of a company voluntary arrangement.
• Continuing to trade the business under their control, whilst preparing for a sale of all or part of the business.
• Completing a sale of the business that was agreed in advance (for further information, please see pre-pack Administration sale).
• An orderly shutdown – sometimes the directors of a company will appoint Administrators to take control of the Company immediately. This is often where there is increasing creditor pressure and Administrators are appointed to safeguard assets.

At Oury Clark, we believe in business rescue. We will seek to avoid a formal insolvency appointment, where possible by identifying the critical issues affecting a business’s performance and implement a clear plan with the support of key stakeholders in attempt to return the company to a solvent position.

Seeking early advice is critical to the maximizing the potential recovery options available to a director and ultimately, avoiding a formal insolvency appointment.

We can support you with the following:

• Negotiating informal repayment plan with creditors
• Cashflow management
• Stakeholder disputes
• Consensual restructuring
• Tailored recovery plan
• Restructuring HMRC debts

If someone is sent to the UK for a period of up to two years, there are helpful tax reliefs they, and indeed the company, could benefit from. There are legal and tax elements to how this works in terms of their employment rights, how it is contractually done, and how the tax relief can assist the individual.

We can provide all aspects of this advice and the related agreements and have in depth knowledge of how these relief interplays with overseas countries laws particularly between USA/UK, Canada/UK, Australia/UK, NZ/UK, India/UK and EEA/UK.

The UK has a generous system of tax credits for a variety of industries. Called the Creative Industry Reliefs.

These cover:

• Films
• High-end television
• Children’s television
• Animation television
• Video games
• Theatrical productions
• Orchestral concerts
• Museum or gallery exhibitions

The UK has a generous set of reliefs for companies undertaking R&D activities. Companies involved in the advancement of science or technology are able to claim back a tax credit. This tax credit can be converted to cash.

We can help with:

• R&D Tax Credits for large companies (RDEC Scheme)
• R&D Tax Credits for SMEs (SME Scheme)

Share schemes are a great way of boosting the remuneration and motivation of staff. They also have zero impact on a business’s short-term cashflow. This means that they can help compensate for salary limitations if your business is in its infancy.

There are several HMRC approved schemes which offer valuable tax reliefs. Sadly, they can be complicated to set up. We can help you plan properly. Meaning that the tax savings from both employee and employer are worthwhile.

Our services include:

• Share Incentive Plans (SIPs)
• Save as You Earn schemes (SAYE)
• Company Share Options Plan (CSOP)
• Enterprise Management Incentives (EMI)
• Non tax-advantages schemes
• Drafting of share option arrangements
• HMRC reporting compliance
• Tax calculations and payment compliance
• Phantom share plans
• Growth Shares
• Reverse vesting shares

Lending to the SME market is generally supported by personal guarantees provided by the company directors or shareholders. When a business does fall into an insolvency process the lenders will often look to pursue the directors/shareholders under the terms of the guarantee provided.

If you are concerned about the terms of the guarantee you have entered into or would like advice on negotiating with a lender regarding the repayment of debt under a guarantee, please get in contact with our insolvency professionals who have the relevant knowledge and experience to assist you.

Insurance provides peace of mind that, in the event of a death or a serious illness, you and your family will have guaranteed financial support.

We can help make sure you have a suitable level of cover.

Insurance provides peace of mind that, in the event of a death or a serious illness, you and your family will have guaranteed financial support.

We can help make sure you have a suitable level of cover.

Healthcare and dental insurance is there for you if you fall ill and wish to be treated privately.

If your condition is covered These policies will pay some or all of your medical bills. They can also give you access to more rapid treatment and specialist drugs.

We can help you put in place policies that suit the needs of you and your family.

As an independent mortgage adviser we can save you time, money and hassle. We can search the whole market and find deals that you aren't able to get direct. We can take a load of admin off your plate and likely save you money.

We can help with:

• Product switching
• Remortgaging
• Property purchase
• Buy to let mortgages
• Pre-checking your finances so you can get accepted for the best possible deal
• Liaising with estate agents, lenders and solicitors
• Completing and checking applications and other relevant paperwork

A lasting power of attorney (LPA) is a legal document that allows you to appoint one or more people to make decisions on your behalf during your lifetime.

An LPA gives peace of mind that that someone you trust will look after your affairs if you become unable to do so.

There are two types of LPA.

• Financial Decisions LPA dealing with property and financial affairs
• Health and Care Decisions LPA dealing with your health and welfare

We can help you with both.

Insurance provides peace of mind that, in the event of a death or a serious illness, you and your family will have guaranteed financial support.

We can help make sure you have a suitable level of cover.

It’s important you have a will to ensure that your loved ones are looked after when you die. It is also a helpful tool for inheritance tax planning. If you die without a will the rules of Intestacy will apply. This might lead to people benefitting from your estate that you might not wish to.

No matter how complex your affairs we can help. We can advise on the best way to ensure that your wishes are met and your family are provided for.

Our services include:

• Wills
• Trusts
• Complex inheritance planning
• Asset protection
• Tax mitigation
• Tax efficient disposal of overseas assets

Trusts are a useful way of organising your finances to use in the future. They are a safe and effective way to ensure that your money or assets are used in line with your wishes. They can also lower the potential inheritance tax burden of your beneficiaries.

You can use a trust to protect your estate whether it is in the form of money, property, businesses or other assets.

We can help you form a trust or help you manage an existing one.

Our services include:

• Formation of a trust deed that achieves your wishes
• IHT planning and compliance
• Annual trust accounts
• HMRC trust registration
• Annual tax return completion
• Trustee R185 compliance
• Relevant and Excluded property trusts

No one likes to think about it but it's important to plan for when you die. If you don't Inheritance tax can be a burden on your estate and your beneficiaries.

We can help you protect your wealth for future generations.

As lawyers, accountants and financial advisors we can:

• Draw up a will and assist with estate planning
• Help you make inheritance tax friendly investments
• Help your estate to make the best of current inheritance tax reliefs
• Guide you in the most tax efficient way to distribute your estate both in life and in death

Deciding to travel to or live and work in a foreign country can complicate your tax position.

We can help you navigate the rules and ensure you are paying tax in the right country. We can also make sure that any visit you make to the UK doesn't create any unintended tax consequences with it.

Company share schemes are a popular form of remuneration with employers. Unfortunately they can complicate the recipient’s income tax and capital gains tax position.

The tax treatment depends on the details of the individual scheme, particularly whether it is an official tax-advantaged scheme or not. We can help you make sure that you pay the right amount of tax at the right time.

If you are moving to the UK it is important to put tax planning measures in place before your arrival.

UK tax residents with an overseas domicile enjoy several tax planning advantages. Particular people who have been resident in the UK for seven years or less.

Examples of these advantages are:

• No tax on offshore income or capital gains unless remitted to the UK
• Exposure to Inheritance Tax limited to UK situs assets (until deemed domicile)
• Ability to establish an offshore excluded property trust to shelter non UK assets

If you need to complete a UK tax return, we can help you through this process.

We will:

• Talk with you to understand your circumstances
• Help you collate the necessary information required
• Complete your tax return ready for you to sign and submit
• Help advise on areas we feel changes could be made to reduce your tax burden in future years
• Send you reminders for filing deadlines to help avoid late payments/submissions or penalties

Equity release lets homeowners aged 55 and over release tax-free cash from the value of their home. The amount you can release is based on your age and how much your home is worth.

We can help you with:

• Understanding the equity release process
• Key benefits and considerations for equity release
• Lifetime mortgages
• Home reversion plans
• Interest roll up products
• Interest only/retirement interest only (RIO) products
• Hybrid equity release
• Drawdown
• Inheritance protection

Many people have multiple pension pots. Deciding whether to combine these can be a complex decision.

It usually depends on your individual circumstances and the schemes in question. We can help you make the choices that are right for you.

It's likely that you will need to think beyond your state pension. If you are interested in understanding how you might shape a better retirement then we can help.

• Starting a new pension scheme
• Consolidating existing pensions
• Topping up a workplace scheme
• Tax efficient savings for the short, medium and long term

Once we have put a pension plan in place we will track and manage it on your behalf.

We provide:

• Ongoing financial and valuation updates
• Reporting against any goals you have set
• Regular meetings, with frequency and location tailored to your preferences
• Regular reassessment of your portfolio according to any change in your needs and circumstances
• Retirement option planning drawdown strategy with link in to inheritance tax planning, if applicable to your personal circumstances

We track and manage your investments. Reporting back to you at regular intervals - with a frequency that suits you.

We will provide:

• Ongoing financial and valuation updates
• Reporting against any goals you have set
• Regular meetings, with frequency and location tailored to your preferences
• Regular reassessment of your portfolio according to any change in your needs and circumstances

Saving for a rainy day? Preparing for retirement? Thinking of investing for your children, grandchildren and loved ones?

We can:

• Recommend a portfolio of investments and/or pension that is suitable for your goals
• Check your portfolio is suitable for your attitude to investment risk and any ethical considerations
• Check your portfolio is cost effective
• Ensure your portfolio is diversified
• Ensure your portfolio is suitable for your stage in life
• Ensure your investment strategy is made in as tax efficient manner as possible

When a company falls behind in its payment of HMRC debts, it is normally a sign that the business is in distress. This can sometimes be a short-term issue, due perhaps to seasonality of trade or delayed payment from a customer.

If you are finding that your company is having difficulty keeping up with tax liabilities then please get in touch with one of our friendly and experienced experts.

We can support you with the following:

• Tax Debts
• Negotiating Time-to-Pay Arrangements with HMRC
• Late payment of tax issues
• Tax Avoidance Allegations by HMRC
• Accelerated Payment Notices
• Personal Penalty Notices
• HMRC chasing letters
• HMRC Winding Up Petition
• Penalties</li
• Employee Benefit Trusts
• HMRC Debt Enforcement

Efficient credit control helps your business to run smoothly. Outsourcing this function can save you time and money. We provide automated solutions in tandem with person to person contact.

This means that we deal with problems effectively, yet your customers don't feel that they are dealing with a robot.

Our team of bookkeepers and management accountants can handle all your day-to-day accounting needs. Outsourcing to our experienced people will save you hassle, time and money.

Our services include:

• Bookkeeping
• Month-end management reports
• Consolidations and Cashflow reporting/forecasting
• Credit control
• Supplier Payments assistance
• UK and EU VAT returns
• CIS returns
• Software/Tech advice

Payroll is vital to all companies but can detract from your focus on your core business. The introductions of things like Real Time Information and Pension Auto-Enrolment. have increased the corporate burden.

Our payroll team can take the stress and aggravation away leaving you to do what you do best. Outsourcing also means you don't have to worry about any future changes. We'll have them covered for you.

• Fully managed outsourced payroll service
• Complete payroll set up for UK start-ups
• Dedicated email address for payroll queries
• Faster payments
• Electronic payslips
• Secure transfer for payroll data via client portal
• Secure new starter process
• Auto enrolment compliance & reporting
• HMRC electronic reporting
• HMRC queries

Moving to a new accounting system can be daunting prospect. It may well include the moving of a considerable amount of data from your previous system to your new one. If you work with us we can take the pressure off your team. Our team’s experience will make the process as smooth as possible for you.

Our service includes:

• Project management service
• Budget and timeline
• Test/Pilot database
• Data cleansing and migration
• User Acceptance Testing
• Customisation options
• Training support
• Regular progress meetings

We use applications across the financial marketplace for a wide variety of clients. This means we are well placed to advise on which are best for you. By getting an understanding of your business needs we will be able to help implement the right apps for you.

We offer advice across the full spectrum of accounting and operational needs including:

• KPI reporting and analysis
• Cashflow reporting and forecasting
• Credit control
• Payment management
• Expenses management
• Open banking

Choosing the right finance system can transform the efficiency and financial health of your organisation.

We provide a service tailored to the particular needs of your business including:

• Evaluation and selection of accounting system
• Health checks of existing systems
• Implementation support of new systems
• Data Migration from existing systems
• Optimisation of accounting systems through integrated app advice

Transfer pricing is an important issue for businesses that trade globally with connected parties. It relates to how the transactions between these connected parties are priced.

There are strict international laws around this area. Non-compliance can lead to serious penalties. However, it is also an opportunity to manage tax costs as it is a legitimate tax planning option.

If transfer pricing is relevant to your business, we can help support in all phases:

• Strategy review/development
• Implementation advice
• Ongoing monitoring

If you employ staff in the UK your business is responsible for a variety of employment taxes and returns. Also, the rules around short term business visitors, and whether certain staff are self-employed or not, are complicated.

We can help you with all aspects of:

• PAYE and NI compliance
• Payroll and employment tax returns (RTI, P11D, PSA, Form 42, CIS, ERS)
• Appendix 4 for Short Term Business Visitors
• Off payroll working advice - IR35
• PEO advice
• Termination payment tax advice
• Salary sacrifice advice

VAT and Customs taxes in the UK and Europe are complicated and potentially costly. Sensible forward planning can make all the difference. Whether you are looking for support for ongoing cross border transactions or just need ad hoc support we can help with:

• VAT registrations and compliance for UK and Europe
• Advice on cross border transactions and international aspects of VAT
• VAT on property transactions
• VAT on business acquisitions or disposals
• VAT compliance reviews and advice
• VAT enquiries
• Customs Duty valuations advice
• Customs Duty reliefs advice

Corporation tax is a tax on a company’s profits. It is payable by UK limited companies and non-UK limited companies with a UK branch or office. Profits that are taxable could be from:

• Business (trading profits)
• Investments (eg property income, interest, dividends)
• Capital gains (gains made from selling assets for more than they cost)

At Oury Clark we can help you in all areas of this tax, including:

• Corporation tax registration
• Annual computations and returns
• Certificates of residence
• Managing payment deadlines
• CT61s: income tax returns
• Efficient use of losses
• Corporation tax enquiries and disputes
• Efficient Corporation tax planning for groups, including mergers, demergers and reconstructions
• Special reliefs/claims (eg Research and Development credit, Video Games Tax relief. Substantial Shareholdings Exemption)
• Permanent establishment advice
• Transfer pricing

Two main bodies regulate Financial Services in the UK. Applying to the correct one and having the appropriate permissions to conduct your business is essential.

The first body is the Financial Conduct Authority (FCA). The FCA covers the conduct regulation of all financial services including:

• Investment advice
• Portfolio management
• Money services (remittance and electronically held)

The FCA also now regulates consumer credit services (including information on credit scoring).

The second body is the Prudential Regulation Authority (PRA). The focus of the PRA is the significant economic dependence on the prudential regulation of banks, building societies, credit unions, insurers and major investment firms. This is in addition to the regulation within the remit of the FCA.

We can advise you if there is regulation under which you should be governed. If needed we can help you make the appropriate applications to the FCA (and possibly the PRA), if required. Once registered we can help regularly review and maintain your position.

A shareholder agreement helps to manage any issues between the shareholders. If you have more than one shareholder, you should have a shareholders agreement.

It is a private agreement between the shareholders of a company - and often the company itself. A shareholders' agreement is separate from the company articles and associate. Its contents are down to the shareholders to decide.

We can consider tax as well as the legal aspects. This means that we can ensure the agreement creates a sensible framework and minimises poor tax outcomes.

Our services include:

• RegData reporting
• Capital Adequacy reviews and monitoring
• Compliance reviews
• Documentation and systems design
• Statutory audit
• AML/Anti-bribery & corruption advice
• Permission variations/application
• Employment agreements
• Property matters

Corporate governance and regulatory compliance are important but time-consuming tasks for businesses. We can provide advice and help with the full range of company secretarial and governance services.

We are able to help with ongoing assistance or ad hoc project support.

Our services include:

• Company formations and incorporations
• Keeping and maintaining all required statutory registers
• Event driven filings such as changes in directorship or accounting reference dates
• Share capital transactions and restructuring
• Increases, conversions and sub-divisions of shares
• Filing obligations relating to the Person with Significant Control (PSC) Register
• Preparation of all required director and shareholder resolutions and minutes
• Conducting a statutory annual review of the company and filing the annual Confirmation statement
• Company Secretarial compliance and ad-hoc advisory services
• General Companies Act compliance services
• Maintaining a registered/postal office address for companies with postal forwarding service included

Cashflow reporting and forecasting is critical for any business, especially new businesses. Making a profit does not necessarily mean you are generating cash.

It's easy to lose sight of your cashflow, which can prove terminal for a business. Beyond that cashflows are crucial when making investment decisions. Especially if you are raising external finance.

We encourage our clients to adopt the best of breed software tools to help automate this. Whether it’s a 3 month, 12 month of 3 year cashflow forecast, we can help you manage this crucial area of reporting.

An audit is an independent assessment of a set of accounts. This is required by law each year if your business meets certain criteria.

As well as a year end position, an audit will report whether:

• Annual accounts show a true and fair view of the firm’s financial activity
• Accounts have been properly prepared in accordance with the relevant accounting standards
• The business is considered a going concern

We will ensure your financial statements are compliant with all the appropriate regulations. The typical types of audit services we provide are as follows:

• Statutory audit
• FCA regulated audits
• SRA audits
• Financial Reporting Standards Advice
• Other assurance services

In the UK, all private limited companies and LLPs are legally required to prepare annual statutory accounts. These must be filed at Companies House and are available to the public.

Getting your filing right can be complicated and time consuming. Getting it wrong might mean that you face financial penalties for non compliance. We can produce compliant accounts that are appropriate to your business circumstances for you.

The most common sets of accounts are:

• Statutory accounts
• Consolidated accounts
• Small company accounts
• Dormant accounts

Our team of bookkeepers and management accountants can handle all your day-to-day accounting needs. Outsourcing to our experienced people will save you hassle, time and money.

Our services include:

• Bookkeeping
• Month-end management reports
• Consolidations and Cashflow reporting/forecasting
• Credit control
• Supplier Payments assistance
• UK and EU VAT returns
• CIS returns
• Software/Tech advice

We provide specialist advice on all aspects of employment law. We can help with an existing legal situation or simply advise on best practice.

Our employment law services include:

• Appointments and severances
• Contracts of employment
• Dismissal procedures
• Employee rights
• Transfer of undertakings repercussions and due diligence
• Executive immigration and international contracts
• Redundancy, manpower planning and change management
• Sex, race and disability discrimination
• Health and safety issues and regulations
• Hybrid working employment advice

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With over 20 years’ experience recruiting into a wide range of industries.

Our services include:

• Client consultation
• Job description writing
• Market research
• Resourcing
• Advertising
• Pre-screening and selection
• Telephone interview
• Face to Face initial interview

Our clients are not just businesses. We also have a full service offering for private individuals and families.

This means that we can help your employees with their personal affairs. We can even create a tailored package for everyone across your business - giving you and them peace of mind.

See our Services for Individuals & Families

Employee benefits play an increasingly important role in attracting and retaining staff. Some benefits also have tax implications on both your business and the individual. We can research and advise upon a suitable benefits package for you and your employees.

We will also make sure that you and your team are aware of any tax implications. So you'll have everything you need to make the right decision for your business and your people.

Typical areas of employee benefits that we can offer assistance with are:

• Private healthcare
• Dental insurance
• Life cover
• Critical  illness cover
• Disability / Income protection insurance
• Employee assistance programmes
• Pension schemes
• Salary sacrifice tax advice
• Hybrid working employment advice
• Benefits tax advice and ongoing compliance

All UK employers have to enrol eligible workers in to a qualifying workplace pension arrangement. Navigating the compliance and payroll requirements for this can be hard work.

We have a team of qualified advisors, regulated by the FCA, that can help. We can make sure you have a good quality, efficient solution in place that is right for your business.

Our services include:

• Pension scheme selection advice
• Implementation and employee communications support
• Temporary designated UK bank account for pension payment compliance

There are many ways to incentivise your staff to be engaged in the long term performance of your company. We can help advise the best way forward for you and your team.

Potential avenues Include:

• Approved share options such as
  • Share Incentive Plans (SIPs)
  • Save as You Earn schemes (SAYE)
  • Company Share Options Plan (CSOP)
  • Enterprise Management Incentives (EMI)
• Unapproved share options
• Growth shares
• Phantom/Ghost share plans

We can handle the compliance and set-up of these various methods, and help you develop a global policy for your teams worldwide.

Potential avenues Include:

• Approved share options such as
  • Share Incentive Plans (SIPs)
  • Save as You Earn schemes (SAYE)
  • Company Share Options Plan (CSOP)
  • Enterprise Management Incentives (EMI)
• Unapproved share options
• Growth shares
• Phantom/Ghost share plans

We can handle the compliance and set-up of these various methods, and help you develop a global policy for your teams worldwide.

Payroll is vital to all companies but can detract from your focus on your core business. The introductions of things like Real Time Information and Pension Auto-Enrolment have increased the corporate burden.

Our payroll team can take the stress and aggravation away leaving you to do what you do best. Outsourcing also means you don't have to worry about any future changes. We'll have them covered for you.

• Fully managed outsourced payroll service
• Complete payroll set up for UK start-ups
• Dedicated email address for payroll queries
• Faster payments
• Electronic payslips
• Secure transfer for payroll data via client portal
• Secure new starter process
• Auto enrolment compliance & reporting
• HMRC electronic reporting
• HMRC queries

Whatever your business, you need appropriate employment contracts in place for your staff. We can make sure that they meet the needs of your business and comply with current employment law.

Whether you are new or established we can help improve your contracts and avoid staff disputes.

Our services include:

• Employment contract advice for new and growing businesses
• Support for global businesses to ensure contracts comply with UK law
• Bespoke employment contracts drawn up from scratch
• Appraisal of and improvements to existing employment contracts in place
• Secondee agreements
• Ongoing employment law advice

We advise on all aspects of UK immigration and nationality law. Our joined-up approach means we align your immigration with your wider business needs. Saving you time and money on tax, employment and corporate obligations.

We assist all types of businesses. From people starting a business in the UK to global corporations transferring staff.

We can also help families and individuals moving to the UK.

Our services include:

• Your visa options and long-term planning
• Sponsoring skilled workers
• Applying for a sponsor licence
• Compliance and audit
• Temporary work visas
• Visiting the UK for business
• Expanding your business into the UK – Representative of an overseas firm
• Investors visas
• Global Talent visas
• Start-up and Innovator visas
• Family members including partners
• Visitor visas
• Student and Graduate visas
• Indefinite leave to remain and British citizenship

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We can assist with developing a strategy for the protection of your trade marks in the UK and globally, and then assist with the preparation of trade mark applications (UK, EU and WIPO), including oppositions and renewals.

Our Trade Mark services include:

• General advice on brand and Trade Mark protection
• Trade Mark applications (for the UK, EU and WIPO) to register your Trade Mark in the UK, EU and worldwide
• Trade Mark Oppositions (for the UK, EU and WIPO) against any other Trade Mark application that is similar to your registered Trade Mark to prevent them from being registered
• Trade Mark renewals which occur every 10 years after your trade mark has been registered for the UK, EU and WIPO
• Trade Mark maintenance where we will act as your post box for any relevant correspondence from the UK, EU or World intellectual property bodies
• Drafting of cease and desist letters to anyone who is infringing your registered or unregistered Trade Marks
• Drafting of licence agreements for your registered Trade Mark

We can assist you with understanding your data protection obligations and getting to grips with the personal data that you use and collect.

We advise every type of business, from start-ups through to global corporations, and can advise you on using both internally and externally collected personal data.

Our data privacy services include:

• Advising on the impact of data protection to your company’s processes, procedures and contracts.
• Drafting external privacy and cookies policies, and employee policies.
• Drafting policies and procedures to help you and your staff understand what to do with personal data and how to deal with individual’s requests and potential data breaches.
• Drafting Data Processing Agreements, for both local and international transfers of data.
• Advising you on how to deal with potential data breaches, and how to deal with requests from individuals.
• Assisting with risk and impact assessments.

We advise on a range of agreements that you may need when working with your customers, suppliers and other third parties.

We assist clients of all sizes and in all industries, tailoring all agreements to reflect the way you run your business and to suit the industry you operate in.

We can advise on:

• Terms and conditions
• Service, and master service or framework, agreements
• Supply agreements
• Agency, distribution and reseller agreements
• Joint-venture agreements
• Franchising
• Contractor and sub-contractor agreements
• Confidentiality and non-disclosure agreements
• SaaS and licensing agreements
• Platform and software development</
• Intellectual Property contracts