The 2014 Autumn Statement slammed the door on claiming entrepreneurs’ relief on the transfer of goodwill on incorporation. So what are the alternatives for clients looking to incorporate their
businesses going forward?
Published 01.05.2015
Husband and wife clients have received an offer for the sale of their trading company. They are hoping to use some of the proceeds to provide for their family. What pre-sale planning can be done to
save them both capital gains tax and inheritance tax?
Published 21.09.2018
The Finance Act 2019 introduced two new elections to obtain entrepreneurs’ relief where an individual’s stake in their personal company falls below 5%. How can you secure this valuable relief for
affected clients and when is the tax due?
Published 29.05.2019
Changes to entrepreneurs’ relief announced at the 2018 Budget have now passed into law. How can you help clients to minimise the impact, and why might disposals in 2018/19 cause particular problems?
Published 19.03.2019
The 2016 Budget contained several measures to clarify the availability of entrepreneurs’ relief. What should you check for on behalf of your clients, and how might a new relief mean they get
favourable tax treatment on new investments?
Published 27.05.2016
Entrepreneurs’ relief doesn’t just apply to sales of company shares, but the provisions concerning sole trades and partnership interests are less well known. Why are disposals of part of a business
particularly tricky and how can you help clients secure relief?
Published 29.10.2018
If your clients are contemplating selling shares, the 2018 Budget contained announcements that mean you may need to review their eligibility for entrepreneurs’ relief as a matter of urgency. What’s
the story?
Published 26.11.2018
The First-tier Tribunal recently considered whether entrepreneurs’ relief (ER) (since renamed business asset disposal relief (BADR)) could apply to a disposal of assets by a partnership that hadn’t
commenced trading. What was the decision and what can clients learn from it?
Published 30.03.2022
A number of recent tribunal cases have highlighted just how difficult securing entrepreneurs’ relief can be. When advising your clients, what pitfalls do you need to be aware of in order to ensure
relief is not lost?
Published 25.08.2017
Your client is a minority shareholder in a company whose shareholding has recently been diluted to below 5%. They are considering making an election to lock in the 10% tax rate. How will the shares
be valued, and what trap can you help them avoid?
Published 21.05.2020