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New queries, issue 4468

09 September 2014
Issue: 4468 / Categories: Forum & Feedback

Doctors in ER; Discount or PX? Tax-free income? Pension transfer

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Doctors in ER

The entitlement to entrepreneurs’ relief when one partner sells assets to others.

We act for some doctors where there is some confusion over practice premises rent and whether entrepreneurs’ relief (ER) is available.

An example would be a general practice with five partners. The practice premises are owned by two partners who borrowed to fund the purchase.

Collectively the partnership pays the loan interest....

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