Entrepreneurs Relief | AccountingWEB

Entrepreneurs Relief

A stumped AccountingWEB member turned to Any Answers hoping the AccountingWEB community could answer whether

A lot of Accountants and their clients were wondering if the Budget would make any changes to Entrepreneurs' Relief.

In John Carver v HMRC, the First-Tier Tribunal examined whether "syndicate capacity", the right to participate in a Lloyd's of London syndicate, was in itself a business or an asset used i

While Budget 2015 was all about presenting generous morsels to individuals and regions, there were relatively meagre pickings for small businesses - mainly because most of the tax incentives fo


Two changes were announced in the Autumn Statement to the treatment of goodwill on incorporation, which had immediate effect from 3 December 2014.

These were as follows:


The Autumn Statement in December 2014 included a surprise amendment to the rules affecting how goodwill is treated on the incorporation of a trading business.

Quickly checking that post ESC C16's withdrawal there haven't been any other changes to preclude Entrepreneurs Relief when the company assets (and distribution) are in excess of £25,000 and the com


A and B trade in partnership.  A owns the property from which the partnership trades.  Market rent is paid to A in respect of the occupation of the property.


Looking at the scenario below and have been told by someone the loan size causes a problem with being able to obtain Entrepreneurs relief.


 summary of the key changes affecting businesses, individuals and estates from the Autumn Statement 2012 and the Draft Finance Bill 2013