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Conditions for claiming personal tax reliefs
Problems to avoid if you want to claim entrepreneurs’ relief
Planning opportunities for maximising business property relief
Practical issues of entrepreneurs’ relief
Potential Planning Problem
RICHARD HOLME and JANET PATERSON of Creaseys Tax Consulting examine the proposed planning gain supplement.
RICHARD HOLME and ELIZABETH ROBERTSON of Creaseys ask if the death knell has been sounded for the unincorporated business.
Will a long-serving employee get the 10 per cent rate? RICHARD HOLME and ELIZABETH ROBERTSON of Creaseys Tax Consulting explain.
EMPLOYEE SHAREHOLDERS IN quoted trading companies have high expectations of getting the headline 10 per cent capital gains rate after 5 April 2002, but many will be disappointed. Although such shares became business assets for taper purposes on 6 April 2000, employees may need to plan carefully to achieve the 10 per cent rate generally available from 6 April 2002 for disposals of business assets held for two years.
