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Kevin Slevin

Kevin Slevin is a chartered tax adviser, providing consultancy services to other practitioners. His books include Slevin’s Guide to the Enterprise Investment Scheme and Slevin’s Guide to Entrepreneurs’ Relief. He can be contacted by email.

ARTICLES

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The new capital gains tax investors’ relief.

The implications of the new draft legislation on distributions in close company liquidations.

Practical points on entrepreneurs’ relief.

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

IHT business property relief on AIM shares can be lost easily

An entrepreneurs’ relief dispute that may have income tax ramifications

Phased completion can affect other shareholders’ relief

Be certain clients’ inheritance tax planning takes full account of business property relief

Death can be the end for relief on shares bought by venture capitalists

Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN

KEVIN SLEVIN considers whether expenditure that enhances the value of an asset is always tax deductible

The interaction between main residence relief and entrepreneurs’ relief is examined by KEVIN SLEVIN

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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