ENTREPRENEURS-RELIEF

Kunal Nathwani James Burnie Ben Jones Andrew Henderson

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

Andrew Hubbard

Entrepreneurs’ relief is meant to encourage the owners of successful companies. But owners who raise extra funds to grow their businesses can find that doing so means that they lose their entitlement to relief. The draft bill includes measure to alleviate this problem, but they only come into effect on 6 April next year so business owners need to take great care in the timing of any new fundraising.

David Whiscombe

Changes will remove what is widely perceived to be an anomaly and disincentive to the raising of outside capital, reports David Whiscombe (BKL).

Paul Morton

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

Nicola Simmons

Andrew Goldstone

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

Paula Tallon

Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Perminder Gainda

Josh Lom

Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.

Andrew Goldstone

Jeffrey Lee

Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.

Andrew Marr

Michelle Hogan

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Andrew Roycroft

Andrew Roycroft (Norton Rose Fulbright) considers the Upper Tribunal decision in Trigg and the interesting comments on the application of the Ramsay principle, particularly its application to closely articulated or prescriptive legislation.

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