When Leeds Cricket took on HMRC
With the Entrepreneurs’ Relief (ER) lifetime limit for Capital Gains Tax (CGT) having reduced from £10 million to £1 million in the Budget, it is considered that Rollover Relief will become more [...]
With the Entrepreneurs’ Relief (ER) lifetime limit for Capital Gains Tax (CGT) having reduced from £10 million to £1 million in the Budget, it is considered that Rollover Relief will become more [...]
The past year has seen many significant changes to the capital gains tax (CGT) rules applying to Entrepreneur's Relief (ER). This article summarises those key changes. There is not scope to [...]
It is well known that capital gains tax Entrepreneurs’ Relief (ER) can deliver a tax rate of just 10% on qualifying capital gains of up to £10m (for disposals after 5 April 2011) during an [...]
Where there is development land which is tainted with problems which would make it difficult for CGT purposes to claim entrepreneurs’ relief and difficult to claim rollover relief, there are [...]
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