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BUDGET-2018


Entrepreneurs’ relief: HMRC relents on changes starpremium
Card image David Whiscombe
HMRC has rethought some of the Budget changes to entrepreneurs’ relief. David Whiscombe (BKL) explains.
 
17 January 2019
Corporate capital loss restriction: consultation premium
Card image Tim Jarvis
Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.
 
5 December 2018
Entrepreneurs’ relief: Hammond’s disappearing trick starpremium
Card image Alex Ereira
Card image Ceinwen Rees
Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.
 
21 November 2018
New structures and buildings allowance: what we know so far premium
Card image Steven Bone
Steven Bone (The Capital Allowances Partnership Ltd) reviews the new capital allowance introduced for non-residential structures and buildings. 
 
21 November 2018
The return of Crown preference
Card image Eloise Walker
A failure to learn from history? Eloise Walker (Pinsent Masons) comments on a Budget measure concerning tax and insolvency.
 
6 November 2018
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