Entrepreneurs Relief

Entrepreneurs Relief Sale of Business / Part of a Business

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 

Entrepreneurs Relief Changes for Shareholders

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 

Entrepreneurs Relief & Trading Companies

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 

Entrepreneurs Relief – What is a Personal Company?

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 

Entrepreneurs Relief Conditions

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 

What is Entrepreneurs Relief? The Facts…

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 

Caravan Park Tax – CGT & IHT Issues

Caravan Park Tax – CGT & IHT Issues Introduction – Caravan Park Tax – The Facts & FAQs The caravan park industry is a rather varied one. At one end 

Badges of trade: is there a trading activity?

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 

Entrepreneurs’ Relief – Lessons Learned The Hard Way

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 

Phoenix cardinal? HMRC attack tax motivated liquidations with Targeted Anti-Avoidance rule.

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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