Capital Gains Tax Rollover, Holdover and Deferral Reliefs 2009/10
By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)
4 Mar 2010

Entrepreneurs and earn-outs
JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief
7 Oct 2009

Care home puzzle
A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?
7 Oct 2009

Associated disposal
A business has been operated by a sole trader and then by his limited company. Both businesses operated rent free from premises that were owned personally. The legislation does not seem to be entirely clear on this point
19 Aug 2009

ER run off
Entrepreneurs’ relief for furnished holiday letting properties is to be abolished from April 2010. Will this mean that the business is treated as having ceased such that relief continues to be available if the property is sold within the following three-year period?
15 Jul 2009

Premises plan
A property developer has suggested that the owner of a commercial property should redevelop the plot for housing. A substantial profit is anticipated, but will this result in the loss of entrepreneurs’ relief? Will this be a trading or capital transaction?
1 Jul 2009

Library page: entrepreneurs' relief
A run-down of Taxation news and analysis of recent CGT developments
19 Jun 2009

Fishy loans
A company director believes that he may be able to extract funds from his limited company by means of a back-to-back loan arrangement with the director of another limited company
6 May 2009

ER emergencies
REBECCA CAVE considers the interaction of capital losses and entrepreneurs’ relief
14 Apr 2009

Property poser
A company has ceased trading and it has used the surplus funds of its retained profits to purchase an investment property. What effect will this have on the possibility of any future claim to entrepreneurs’ relief by the shareholders?
11 Feb 2009

Caravan parks
Will they be eligible for capital gains tax entrepreneurs’ relief when they are disposed of?
21 Jan 2009

Repair relief
The downturn in the property market is delaying the sale of business premises. How will this impact on entitlement to entrepreneurs’ relief?
21 Jan 2009