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Entrepreneurs Relief – Sale of Business & Part of a Business – Introduction As discussed in other articles in this signpost, Entrepreneurs Relief is an incredibly attractive relief for those 
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Entrepreneurs Relief Changes for Shareholders – Background Important changes were made to Entrepreneurs Relief in respect of disposals that took place either: From 29 October 2018 onwards – a change 
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Entrepreneurs Relief & Trading Companies – An Introduction As stated above, in order to obtain Entrepreneurs Relief,  on the sale of shares / securities, then the company must be a 
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Entrepreneurs Relief – what is a personal company? — Introduction A key definition for Entrepreneurs Relief purposes in relation to shares is that of personal company. A company will satisfy 
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Understanding The Conditions of Entrepreneurs Relief – An Introduction The conditions for Entrepreneurs Relief depend on whether we are considering a disposal of: Shares / securities; or other assets Entrepreneurs 
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Entrepreneurs Relief… What is it? Introduction Entrepreneurs Relief has been in the headlines quite a bit recently. Those left leaning political parties and commentators see it as a big giveaway 
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What is ‘Ordinary Share Capital’? – Types of Ordinary Shares vs. Preference Shares, Premiums & Characteristics. As the poet, William Blake, once said, “hindsight is a wonderful thing, but foresight 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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Entrepreneurs’ Relief has now been around for 10 years and it is easy to assume that there is nothing left to learn. In this article we consider a couple of 
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Catch 22: Company purchase of own shares – Multiple buy-backs and Entrepreneurs’ Relief Company purchase of own shares – introduction In this article we look at a potential issue – 
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