ENTREPRENEURS-RELIEF

Edward Reed

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Entrepreneurs relief: the 5% test

Edward Reed

Thomas Simpson

Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).

Pete Miller

Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.

Edward Reed

Georgina Walshe

Edward Reed and Georgina Walshe (Macfarlanes) provide this month’s review of private client developments that matter.

Nigel Giles

Ben Handley

Nigel Giles and Ben Handley (BDO) provide a guide to a highly valuable relief for serial entrepreneurs and for investors in non-EIS qualifying businesses.

Edward Reed

Tristan Honeyborne

This month’s private client update, by Edward Reed and Tristan Honeyborne (Macfarlanes).

Meaning of voting rights for entrepreneurs’ relief.

Robert Langston

Although the reduction in the entrepreneurs’ relief lifetime limit from £10m to £1m was a straightforward change, detailed anti-forestalling rules in the Finance Bill mean that planning undertaken in anticipation of this will need to be carefully considered, writes Robert Langston (Saffery Champness).