CGT

Andrew Marr

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Andrew Roycroft

Andrew Roycroft (Norton Rose Fulbright) considers the Upper Tribunal decision in Trigg and the interesting comments on the application of the Ramsay principle, particularly its application to closely articulated or prescriptive legislation.

Dipan Shah

Nick Baker

Given the potential tax savings and its potentially wide application, tax advisers will need to understand and advise on the new investors’ relief for investments in trading companies or trading groups, write Dipan Shah and Nick Baker (PwC).

Cathya Djanogly

Rescission of transfer to trust

Martin Mann

Finance Bill 2016 included provisions reversing many of the severe restrictions to entrepreneurs’ relief introduced in FA 2015. Martin Mann (Gabelle) examines these complex but welcome changes.

Cathya Djanogly

Allowable expenditure and goodwill

Charlie Sosna

Andrew Goldstone

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) review recent private client tax developments that matter.

In the year to March 2015, HMRC collected an additional £154m from investigations into unpaid CGT, according to London-based law firm Collyer Bristow.

No Moore relief. Experts at BKL Tax review a recent tribunal decision.

Cathya Djanogly

CGT avoidance on the redemption of loan notes

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