ENTREPRENEURS-RELIEF

ER claim succeeded despite shareholding of less than 5%.

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.

Clare Wilson

Edward Reed

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

Edward Reed

Thomas Simpson

Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).

Pete Miller

Pete Miller (The Miller Partnership) examines a recent Upper Tribunal decision on a key test for business asset disposal relief.

Edward Reed

Georgina Walshe

Edward Reed and Georgina Walshe (Macfarlanes) provide this month’s review of private client developments that matter.

Nigel Giles

Ben Handley

Nigel Giles and Ben Handley (BDO) provide a guide to a highly valuable relief for serial entrepreneurs and for investors in non-EIS qualifying businesses.

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