entrepreneurs relief

J Carver (TC4362)

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

Withdrawal of entrepreneurs’ relief on incorporation has hidden traps for partnerships

Can entrepreneurs’ relief be claimed on the transfer of a furnished holiday let?

Which holiday home owners are entitled to entrepreneurs’ relief?

Capital gains will remain eligible for entrepreneurs’ relief (ER) when realised even when they have been deferred into investments that qualify for the enterprise investment scheme or social investment tax relief, the chancellor announced in yesterday’s autumn statement.

The measure takes immediate effect, and is good news for taxpayers wishing to re-invest gains into unquoted trading companies. The previous system saw such investors facing the full capital gains tax (CGT) rate of 28%, rather than ER’s 10%

The effect of substantial company cash balances on entrepreneurs’ relief.

Checking entitlement to entrepreneurs’ relief after trading ceases

What it means to be an employee for the purposes of a claim to entrepreneurs’ relief

Entitlement to entrepreneurs’ relief when one partner sells assets to others

Entrepreneurs’ relief and assets sold within three years of business cessation

An entrepreneurs’ relief dispute that may have income tax ramifications