ENTREPRENEURS-RELIEF

Kazia Gagg

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

Entrepreneurs’ relief claim allowed.

Edward Reed

Klara Kronbergs

Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.

ER claim succeeded despite shareholding of less than 5%.

Hayden Bailey

Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.

Company was not trading so entrepreneurs’ relief not available.

Edward Reed

Clare Wilson

Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Edward Reed

Sophie Aitmehdi

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

Entrepreneurs relief: the 5% test

Edward Reed

Thomas Simpson

Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).

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