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Clarification on exemption in TCGA 1992, Sch 7AC
Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY
Our new Value Added offering, entrepreneurs' relief...
Practical issues of entrepreneurs’ relief
MIKE THEXTON explains various alternatives to a cash dividend
Marks (TC1086)
By Kevin Slevin; £155 (plus £5.70pp)
D Lowrie (TC1170)
A client sold his business in 2009/10, with part of the consideration being an earn-out right to 30% of future profits over the following five years
Do some of your clients change dwelling house as though moving from one oasis to another? RICHARD CURTIS warns that tax relief can dry up suddenly
Pressac plc
A brother and sister own a tack shop standing on a green belt property, but the business is carried on by the sister and her daughter. The brother wishes to gift his share of the property to his sister, but there is concern as to the capital gains tax consequences of ‘hope’ value
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