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

11th September 2023
Posted in Articles, Business Asset Disposal Relief by

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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SDLT on incorporation?

15th March 2019
Posted in Articles, Featured Articles, Property Tax by

The issue When a business is incorporated, people are generally aware of the various capital gains tax reliefs available (e.g. section…

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