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    Capital gains tax - Reliefs - Reliefs for business assets - Entrepreneurs' relief - 51000

    Entrepreneurs' relief reduces the rate of tax on qualifying business disposals to 10%. The relief is available to individuals and trusts, but not to companies. - For investors' relief, which...

    Capital gains tax calculator

    Capital gains tax calculator This calculator has three separate capital gains tax tools; one for sales of land or buildings one for the sale of chattels and other for share sales.How to...

    Dilution protection elections: valuing the shares

    Your client is a minority shareholder in a company whose shareholding has recently been diluted to below 5%. They are considering making an election to lock in the 10% tax rate. How will the...

    Capital gains tax - Entrepreneurs’ relief (business asset disposal relief) - Lifetime limit cut

    Lifetime limit cutEntrepreneurs’ relief (ER) was introduced in 2008 and operates to apply a special 10% rate of CGT to gains made on qualifying disposals. Mainly, this applies to disposals...

    Make incorporating your business more tax efficient

    Anti-avoidance rules limit capital gains tax entrepreneurs’ relief for owners of unincorporated businesses when they transfer their business to a company. Despite this it’s still possible...

    When can you claim ER if you don’t own enough shares?

    You want to raise capital for your company, but some shareholders are objecting because they say it will mean them losing entrepreneurs’ relief (ER). What’s the problem and how can you work...

    Entrepreneurs' relief checklist

    Entrepreneurs' relief checklistWhen you sell or transfer all or part of your business you might be entitled to claim entrepreneurs' relief in respect of any capital gain you make. This means...

    Loan notes - a tax-efficient payment for your business?

    It’s common for larger companies that buy smaller ones to offer payment wholly or partly in loan notes. HMRC taxes these in one of two ways and as the person receiving them you can choose which....

    Can you now claim “investors’ relief”?

    A few years ago you bought shares in a new company on the recommendation of a friend. It’s done rather well and you’ve received an offer to buy your shares. If you sell, will you be entitled...

    Ticking the right boxes for ER

    When you sell your company, entrepreneurs’ relief guarantees you a maximum 10% tax rate on any capital gains you make. The trouble is, giving up your role in the business can lose you the relief. What...