Client owns shares in a limited company - 100% shareholder, also director.
5 years ago company built a property and received rental income.
Entrepreners relief
The partnership along with it's business premises and my client partner have been together for decades. He (the partner) and his wife (who is not a partner and has nothing to do with the business)
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Comedian Frankie Boyle and members of the England cricket team are the latest celebrities to be in the public firing line over alleged tax avoidance.
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Changes to Entrepreneurs’ Relief (ER) will create two classes of Enterprise Management Incentives (EMI) option holders when the new rules kick in from April 2013.
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Scenario is:
Mrs A owns comany B and asset C which is used by B Ltd.
She is contacting to sell asset C and half of the undertaking of B limited.
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