The waiver of a debt and CGT consideration
If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.
Entrepreneurs’ relief for Lloyd’s underwriters
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill
The latest changes to entrepreneurs’ relief do not suggest a clear pattern in HMRC’s views as to what is acceptable tax planning, writes Andrew Roycroft (Norton Rose Fulbright)
Failure of a capital loss scheme
Capital gains on disposals of property
Hints of things to come, by Sophie Dworetzsky (Withers).
In a Budget that had little to say specifically about owner managed businesses, the most striking changes were to entrepreneurs’ relief, writes David Whiscombe (BKL Tax).