Kevin Slevin is the author of Slevin’s Guide to Business Asset Disposal Relief. He can be contacted by email: Kevin@slevinassociates.co.uk. He retired from tax consultancy in 2019 but continues to write on tax matters.
KEVIN SLEVIN suggests that some of the problems with HMRC’s internal reviews and the transition to the new Tribunals Service could easily be ironed out
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief