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11 March 2008

Issue: 4149 / Categories: Comment & Analysis

The proposed entrepreneurs' relief: SIMON MCKIE considers whether this is a new initiative or a welcome throwback.

KEY POINTS:

The relationship between entrepreneurs' relief and retirement relief
The claim; is it beneficial and the time limit
What is a qualifying disposal?
The relevant conditions for relief
Calculating the relief

A draft schedule

Issue: 4149 / Categories: Comment & Analysis

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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