Meaning of voting rights for entrepreneurs’ relief.
In G Holland-Bosworth v HMRC [2020] UKFTT 331 (TC) (12 August 2020) the First-tier Tribunal (FTT) found that for the purposes of entrepreneurs’ relief (since renamed business asset disposal relief) the term ‘voting rights’ refers to votes exercisable in a general meeting.
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Meaning of voting rights for entrepreneurs’ relief.
In G Holland-Bosworth v HMRC [2020] UKFTT 331 (TC) (12 August 2020) the First-tier Tribunal (FTT) found that for the purposes of entrepreneurs’ relief (since renamed business asset disposal relief) the term ‘voting rights’ refers to votes exercisable in a general meeting.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")
