Entrepreneurs' relief and artificial partnerships. By Robert Maas
Robert Maas, head of Blackstone Franks tax consultancy division finds that some sole traders will need to resort to artificial tax measures to claim CGT entrepreneurs' relief.
I returned puzzled from lunch yesterday where I relaxed with a beer and the Finance Bill Hansards (yes, I know I am sad!). I am trying to grapple with the Minister’s comments on the distinction between a sole trader and partnership under entrepreneurs’ relief.