Article Database

Search results: 10 article(s) found in topic: Capital gains tax - keyword: Entrepreneurs' Relief

Sorted by checked relevancepublication date

ENTREPRENEURS’ RELIEF

Budget change = ER trap

If your clients are contemplating selling shares, the 2018 Budget contained announcements that mean you may need to review their eligibility for entrepreneurs’ relief as a matter of urgency. What’s the story? More...

ENTREPRENEURS’ RELIEF

Securing CGT relief on an unincorporated business sale

Entrepreneurs’ relief doesn’t just apply to sales of company shares, but the provisions concerning sole trades and partnership interests are less well known. Why are disposals of part of a business particularly tricky and how can you help clients secure relief? More...

COMPANY SALE

Advance planning for capital gains tax and inheritance tax

Husband and wife clients have received an offer for the sale of their trading company. They are hoping to use some of the proceeds to provide for their family. What pre-sale planning can be done to save them both capital gains tax and inheritance tax? More...

ENTREPRENEURS’ RELIEF

What counts as “ordinary” share capital?

Entrepreneurs’ relief can apply to a disposal of shares, provided your client held at least 5% of the “ordinary” share capital. Does this include preference shares? More...

ENTREPRENEURS’ RELIEF

Advising on a share sale in practice

A number of recent tribunal cases have highlighted just how difficult securing entrepreneurs’ relief can be. When advising your clients, what pitfalls do you need to be aware of in order to ensure relief is not lost? More...

CAPITAL GAINS TAX

Secure a 10% CGT rate by one means or another

The 2016 Budget contained several measures to clarify the availability of entrepreneurs’ relief. What should you check for on behalf of your clients, and how might a new relief mean they get favourable tax treatment on new investments? More...

CAPITAL GAINS TAX

What are the current options for incorporation?

The 2014 Autumn Statement slammed the door on claiming entrepreneurs’ relief on the transfer of goodwill on incorporation. So what are the alternatives for clients looking to incorporate their businesses going forward? More...

BUDGET 2015

Entrepreneurs’ relief attacked again

Following the abolition of ER on the sale of goodwill to a connected company, the relief has been targeted again in the Budget. What’s been hit this time? More...

CAPITAL GAINS TAX

No ER on goodwill on incorporation

Entrepreneurs’ relief on the transfer of goodwill on incorporation was abolished in the Autumn Statement. What should you be advising on incorporations now? More...

EXIT PLANNING

Using a multiple completion contract to preserve ER

If a client’s company is looking to buy out a shareholder, you might advise them to purchase the shares in stages for cash-flow reasons. But this could result in the disposal not qualifying for entrepreneurs’ relief (ER). What’s the solution? More...
Last updated: 14.12.2018

More from Indicator - FL Memo Ltd