Entrepreneurs’ Relief: a Guide for Accountants, sixth edition

The sixth edition of this book runs to more than 270 pages. Having not read the previous versions I was keen to examine the latest to ascertain how the author analyses the contents of the relief into a format a reader can follow easily in any given situation.

It was refreshing to find a contents page as well as a list of chapters. This makes it much easier to pinpoint the subject that the reader is looking for when for example the relief is restricted on a property that has been made available for use in the trade of a personal company.

Since its inception some years ago capital gains tax entrepreneurs’ relief has changed considerably as compared with the way it originally worked; the first chapter summarises this perfectly.

It is fair to say the next three chapters – on sole traders partnerships ...