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Search results: 15 article(s) found in topic: Capital gains tax - keyword: Entrepreneurs' Relief

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Dilution protection elections: valuing the shares

Your client is a minority shareholder in a company whose shareholding has recently been diluted to below 5%. They are considering making an election to lock in the 10% tax rate. How will the shares be valued, and what trap can you help them avoid? More...


Changes to entrepreneurs’ relief


Dilution protection elections - how to benefit

The Finance Act 2019 introduced two new elections to obtain entrepreneurs’ relief where an individual’s stake in their personal company falls below 5%. How can you secure this valuable relief for affected clients and when is the tax due? More...


The new requirements for entrepreneurs’ relief

Changes to entrepreneurs’ relief announced at the 2018 Budget have now passed into law. How can you help clients to minimise the impact, and why might disposals in 2018/19 cause particular problems? More...


Alphabet shares - ER problem solved?

Alphabet shares can be used to pay varying dividend rates to different shareholders. The updated test introduced in the 2018 Budget appeared to threaten entrepreneurs’ relief for these. What’s the latest? More...


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...


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...


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...


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...


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...
Last updated: 28.05.2020

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