Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?
19th April 2024
Posted in Articles by Andrew Marr
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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More ways to ‘Skinner’ capital gain
16th July 2021
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Laura Hutchinson
The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…
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Entrepreneurs’ relief when an EMI option holder leaves
21st April 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Enterprise Management Incentive (EMI) option schemes are well known as a tax-efficient incentivisation tool for management. If implemented correctly,…
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The Battle of Bosworth and Entrepreneurs’ Relief
28th September 2020
Posted in Articles by Andrew Marr
For history buffs, the Battle of Bosworth was the last significant battle of the War of the Roses, marking the beginning…
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Potter case and non-trading activities for Entrepreneurs’ Relief purposes
13th September 2019
Posted in Articles by Forbes Dawson
The issue A key requirement for Entrepreneurs’ Relief (ER) to be available in respect of a share disposal is that the…
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