Are deferred shares ordinary shares?
The latest changes to entrepreneurs’ relief do not suggest a clear pattern in HMRC’s views as to what is acceptable tax planning, writes Andrew Roycroft (Norton Rose Fulbright)
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
With the surprising decision handed down recently in Corbett, James Austen examines the facts and asks what planning opportunities, if any, the First-tier Tribunal decision could afford to other taxpayers who might qualify for entrepreneurs’ relief.
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Peter Vaines considers lessons from the tribunal decision in J Rice v HMRC on when there is a cessation of trade
Jackie Wheaton answers a query on the application of the transactions in securities rules to liquidations
David Cohen considers how FA 2013 has created two contrasting opportunities for employee shareholders to pay little or no CGT.