A shareholder sold both his ordinary and preference shares in a limited company. While it is confirmed that entrepreneurs’ relief will potentially apply to the gains on both types of shares, the distinction between share types is still important in determing whether there is a ‘personal company’ under TCGA 1992, s 169I(6)(a)
If a business adds VAT to an invoice because they are uncertain as to whether VAT actually arises or not, what rights does the customer have to dispute this?
A husband and wife have traded in partnership and their business rents a property that they own jointly. Their two children have recently joined the parents in the partnership
A company operates a quarry on land owned by a company’s shareholders who allow the company to extract material from the quarry in return for the payment of mineral royalties
An independent financial adviser has retired and sold her business, but the new owner will not assume responsibility for any previous claims. Annual run-off insurance premiums may be payable for a considerable period