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INCORPORATION-RELIEF


Back to basics: Incorporation relief premium
Card image Chris Holmes
Card image Ben Handley
Chris Holmes and Ben Handley (BDO) provide a practical guide to one of the oldest statutory CGT reliefs that is subject to some strict conditions and restrictions.
14 January 2021
2019 review: a year of uncertainty for SMEs premium
Card image Martin Mann
Card image Mark Baycroft
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.
11 December 2019
Incorporation of buy-to-let business
Card image Andrew Levene
Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.
 
10 June 2015
Draft FB 2015: Capital gains and small business incorporation
Card image Pete Miller

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

15 January 2015
Roelich: what is a ‘business’ for CGT incorporation relief purposes?
Card image Peter Vaines

Peter Vaines considers the decision in Roelich on the meaning of  ‘business’ for CGT incorporation relief purposes

17 July 2014
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