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INCORPORATION-RELIEF


Incorporation relief and ESC D32: a myriad of uncertainty premium
Card image Gordon W Buist
Gordon W Buist (EQ Accountants) explains how the publication of Spotlight 63 on landlord tax planning schemes has exposed a fundamental flaw with incorporation relief from CGT.
31 January 2024
Back to basics: Incorporation relief premium
Card image Ben Handley
Card image Chris Holmes
Chris Holmes and Ben Handley (BDO) provide a practical guide to one of the oldest statutory CGT reliefs that is subject to some strict conditions and restrictions.
14 January 2021
2019 review: a year of uncertainty for SMEs premium
Card image Mark Baycroft
Card image Martin Mann
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.
11 December 2019
Incorporation of buy-to-let business
Card image Andrew Levene
Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.
 
10 June 2015
Draft FB 2015: Capital gains and small business incorporation
Card image Pete Miller

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

15 January 2015
Roelich: what is a ‘business’ for CGT incorporation relief purposes?
Card image Peter Vaines

Peter Vaines considers the decision in Roelich on the meaning of  ‘business’ for CGT incorporation relief purposes

17 July 2014
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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