ENTREPRENEURS-RELIEF

Entrepreneurs’ relief denied where company had meaningful non-trading activities.

Kazia Gagg

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

Entrepreneurs’ relief claim allowed.

Edward Reed

Klara Kronbergs

Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.

ER claim succeeded despite shareholding of less than 5%.

Hayden Bailey

Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.

Company was not trading so entrepreneurs’ relief not available.

Edward Reed

Clare Wilson

Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Edward Reed

Sophie Aitmehdi

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Entrepreneurs relief: the 5% test

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EDITOR'S PICK

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson , Lauren Trask

1 /7

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

2 /7

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson , Ian Zeider

3 /7

Estoppel and abuse of process in VAT

Claire Logan

4 /7

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

5 /7

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

6 /7

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

7 /7

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

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ENTREPRENEURS-RELIEF

EDITOR'S PICK