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ENTREPRENEURS-RELIEF


Eyre and others v HMRC premium
Entrepreneurs’ relief denied where company had meaningful non-trading activities.
4 June 2025
Private client review for July 2024 premium
Card image Kazia Gagg
Card image Edward Reed
Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.
17 July 2024
J Wardle v HMRC premium
Entrepreneurs’ relief claim allowed.
3 July 2024
Private client review for May 2024 premium
Card image Klara Kronbergs
Card image Edward Reed
Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.
22 May 2024
J Cooke v HMRC premium
ER claim succeeded despite shareholding of less than 5%.
23 April 2024
Are trusts an appropriate vehicle to hold shares in a family business? premium
Card image Hayden Bailey
Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
18 March 2024
M Stolkin and others v HMRC premium
Company was not trading so entrepreneurs’ relief not available.
5 March 2024
Private client review for February 2024 premium
Card image Clare Wilson
Card image Edward Reed
Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).
14 February 2024
Private client review for July 2022 premium
Card image Sophie Aitmehdi
Card image Edward Reed
Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.
13 July 2022
Kavanagh v HMRC premium
Entrepreneurs relief: the 5% test
19 June 2022
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B D’Angelin v HMRC
9 July 2025
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