ENTREPRENEURS-RELIEF

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

Paula Tallon

Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Perminder Gainda

Josh Lom

Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.

Andrew Goldstone

Jeffrey Lee

Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.

Michelle Hogan

Andrew Marr

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Andrew Roycroft

Andrew Roycroft (Norton Rose Fulbright) considers the Upper Tribunal decision in Trigg and the interesting comments on the application of the Ramsay principle, particularly its application to closely articulated or prescriptive legislation.

Nick Baker

Dipan Shah

Given the potential tax savings and its potentially wide application, tax advisers will need to understand and advise on the new investors’ relief for investments in trading companies or trading groups, write Dipan Shah and Nick Baker (PwC).

Martin Mann

Finance Bill 2016 included provisions reversing many of the severe restrictions to entrepreneurs’ relief introduced in FA 2015. Martin Mann (Gabelle) examines these complex but welcome changes.

Andrew Goldstone