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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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Protecting your taxes in Insolvency Protecting your taxes in insolvency – Current position At present, HMRC is an ordinary creditor ranking below preferential and secured creditors (but above the shareholder 
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Transfer of Goodwill: Richard Villar v HMRC Background – transfer of goodwill This case involved an orthopaedic surgeon selling his trading practice ‘Richard Villar Practice’ but continuing to work for the 
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HMRC Put a Spotlight on Phoenixing HMRC have published their new spotlight (47) expressing their discontent with schemes that seek to bypass the targeted anti-avoidance legislation commonly referred to as 
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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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Introduction Apologies for the dreadful pun. Not only dreadful but dated. I am informed that the St Louis Cardinals have not been the Phoenix Cardinals since 1994. Unfortunately, things get 
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