How Incorporation Relief can mess up Business Asset Disposal Relief (BADR)
23rd February 2024
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
Section 162 TCGA 1992 is a handy piece of legislation which allows business owners to incorporate without triggering an immediate capital…
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Can you recycle Business Relief?
16th February 2024
Posted in Articles, IHT by Forbes Dawson
Business Relief (BR) is a very valuable relief which can reduce inheritance tax (IHT) on death. Perhaps the most common asset…
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Section 169Q elections when there’s no more BADR
9th February 2024
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
The heady days of a £10m lifetime Entrepreneurs’ Relief allowance are now a distant memory. This was reduced to £1m in…
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Do membership loan schemes work?
2nd February 2024
Posted in Articles by Andrew Marr
It is fairly common for sporting clubs to seek cheap finance from its members for various initiatives (e.g. new tennis courts…
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