If you sell or wind up your company and extract the accumulated profits as a capital sum, business asset disposal relief (BADR) can reduce your tax bill. However, tricky conditions can mean that BADR
is lost. What steps can you take to avoid this?
Published 28.01.2021
The new entrepreneurs’ relief can apply when you sell shares in your own company after April 5 2008. However, there is a trap concerning employees that could disqualify you. What is it and how can
you avoid it?
Published 03.07.2008
A Tribunal recently considered a disputed claim for entrepreneurs’ relief (ER) by a former director in respect of shares sold in a company which he helped establish. The case centred on the timing of
the sale. What’s the full story?
Published 18.03.2016
The increase in the rate of Capital Gains Tax in June wasn’t welcome news if you were planning to sell your company. But entrepreneurs’ relief (ER) also received a boost. As a shareholder in a family
company how can you take advantage this?
Published 08.12.2010
Sharing ownership of your company with your spouse is usually tax efficient. But if you sell the business this arrangement can work against you and increase the rate of capital gains tax you’ll pay.
What’s the problem and how can you resolve it?
Published 11.04.2014
A new capital gains tax break is designed to encourage investment in small companies. It fills the gap between enterprise investment schemes and entrepreneurs’ relief (ER). How and when can you take
advantage of it?
Published 28.06.2016
Where you sell your business and entrepreneurs’ relief (ER) applies, you’ll only pay tax at 10% on any gain you make. But where you just sell assets rather than the whole or part of your business,
the Taxman argues ER isn’t due. Is he right?
Published 25.01.2012
If you make a capital gain from selling personally owned property used by your company, entrepreneurs’ relief (ER) won’t apply despite the asset having been used for business. How can you plan the
sale so that it will apply?
Published 05.04.2016
Sheltering profit in a company is fine, but keeping it in cash or investments can jeopardise entrepreneurs’ relief (ER) when you come to sell or wind up the business. Why and what steps can you take
to avoid this happening?
Published 05.11.2015
You’re planning to move home and, following a neighbour’s example, you reckon you can get more by selling off part of your garden separately for development. How should you structure the deal to
obtain the best tax result?
Published 04.02.2014