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Entrepreneurs' Relief
We are sailing
A director of a one-man IT company has been trading for many years, but the current single contract is to end soon. The company has large cash reserves and the director is considering the purchase of a yacht. He is thinking about winding up the company and buying it personally, but is concerned about entrepreneurs’ relief
14 Dec 2011
Good news leak
KEVIN SLEVIN wonders whether HMRC’s views of trading activities relating to the substantial shareholdings exemption will also apply to entrepreneurs’ relief
7 Dec 2011
Blooming relief
MICHAEL BLAKE provides tips for cultivating ER for farmers
9 Nov 2011
Tax engineering
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end
2 Nov 2011
Making up your mind
After years of confusion, the future is now clear for furnished holiday lettings taxation, says MIKE TRUMAN
6 Sep 2011
Have I the right?
Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY
19 Jul 2011
Taxation podcast, issue 4312
Our new Value Added offering, entrepreneurs' relief...
13 Jul 2011
Hold on to 10%
RICHARD HOLME and STEPH PARKER look at practical issues of entrepreneurs’ relief
12 Jul 2011
Entrepreneurs’ Relief: a Guide for Accountants
By Kevin Slevin; £155 (plus £5.70pp)
22 Jun 2011
Restricted relief?
A sole trader carries on his business from a property that is owned jointly by himself and his wife. The wife’s share of any gain on sale will not qualify for entrepreneurs’ relief
3 May 2011
Scottish share-out
A partnership owns shares in a trading company, but only two of the ten partners are directors. Will entrepreneurs’ relief be lost?
3 May 2011
Carefree cars
Doubt has been cast on whether the expenses of a ‘hobby car’ for a company director would be eligible for corporation tax relief, even though a benefit charge would apply.
23 Mar 2011
