ENTREPRENEURS-RELIEF

According to a recent tribunal decision, the qualifying beneficiary test entrepreneurs' relief need only be met at the time of a disposal of settlement business assets. Sam Brodsky (Gray's Inn Tax Chambers) reports.

Andrew Goldstone

Alexander Makinson

Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.

David Whiscombe

Pottering around.

Nigel Giles Chris Chapple Chris Holmes

A '20 questions' guide to this most valuable relief.

Gary Barnett

Zoë Arnautov

The recent decision in Warshaw and HMRC’s guidance on whether cumulative preference shares qualify as ‘ordinary share capital’ are at odds. Zoe Arnautov and Gary Barnett (Simmons & Simmons) explain the conflicting positions.

David Whiscombe

HMRC has rethought some of the Budget changes to entrepreneurs’ relief. David Whiscombe (BKL) explains.

Alex Ereira

Ceinwen Rees

Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.

Ben Jones Andrew Henderson Kunal Nathwani James Burnie

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

Andrew Hubbard

Entrepreneurs’ relief is meant to encourage the owners of successful companies. But owners who raise extra funds to grow their businesses can find that doing so means that they lose their entitlement to relief. The draft bill includes measure to alleviate this problem, but they only come into effect on 6 April next year so business owners need to take great care in the timing of any new fundraising.

David Whiscombe

Changes will remove what is widely perceived to be an anomaly and disincentive to the raising of outside capital, reports David Whiscombe (BKL).

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