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How to handle Entrepreneurs' Relief

01 July 2019

Chris Chapple, Chris Holmes and Nigel Giles in our London Tax Group authored “How to handle Entrepreneurs’ Relief” (a ‘20 questions’ guide to this most valuable relief), published by Tax Journal on 14 June 2019.

The guide includes sections on:

  • What are the primary requirements for entrepreneurs’ relief (ER) to apply?
  • How does ER apply to sole trade and trading partnership businesses (and trustees)?
  • When does ER apply on incorporation?
  • What are the requirements for ER to apply on a disposal of shares?
  • How do the new dilution rules work?
  • What has been the practical impact of the FA 2019 changes?

We trust that you will find the guide informative and helpful.

For more information, or for assistance, please contact Chris Chapple, Chris Holmes or Nigel Giles.