Business Interruption Claims: Supreme Court Judgment

Business Interruption Claims: Supreme Court Judgment

COVID restrictions resulted in significant financial losses leading to insurance claims under business interruption (BI) insurance policies. The majority of claims were rejected primarily on the basis of policy wording. This article reviews the recent Supreme Court judgment handed down in respect of the test case on BI insurance claims.

Share Schemes: Is your company EMI eligible?

Share Schemes: Is your company EMI eligible?

A popular tax-advantaged share scheme is the Enterprise Management Incentives (“EMIs”). An HMRC research report found that “the EMI scheme had led to increased equity investments” and the majority of adopters surveyed “perceived EMI to be successful in helping companies retain key and skilled staff and improve staff morale”.