Don’t forget about employee shareholder capital gain tax exemption

Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it involved…

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Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?

When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…

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How Incorporation Relief can mess up Business Asset Disposal Relief (BADR)

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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Section 169Q elections when there’s no more BADR

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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Maximising Business Asset Disposal Relief – but beware the IHT!

Since the reduction of the lifetime limit to £1 million, for capital gains attracting Business Asset Disposal Relief (BADR), business owners…

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Use preference shares to ‘turn on’ BADR for goodwill on incorporation?

Before changes in the 2015 Finance Act, it was fairly common for sole traders and partnerships to sell their trade and…

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Can a section 455 loan charge be a cheap option?

The issue Generally accepted wisdom dictates that directors’ loan accounts need to be repaid within nine months of a company’s year…

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Convert a property to a furnished holiday let?

The issue Normally a residential rental property would be subject to a 28% capital gains tax (CGT) rate on its disposal….

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Remember the EMI grant notification deadline

The issue Most of you will know about the tax benefits of EMI options. As a quick recap these ‘special’ options…

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10% rates of tax on incorporations

Remember the good old days, a decade ago?  Back then, it was possible for business owners operating outside of a limited…

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