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KEVIN SLEVIN looks at new guidance that should reduce advisers’ worries about ER
KEY POINTS
- The meaning of ordinary share capital and its importance in the personal company test.
- Ensuring that there has actually been a genuine associated disposal of assets.
- When will HMRC give an opinion on the trading status of a company?
- The effect of a normal commercial delay in completing
- the sale of a business and assets.
- The importance of contract structures.
As the number of aspect enquiries related to entrepreneurs’ relief (ER) continues to increase there is some good news for practitioners.
HMRC have reduced the level of anxiety often associated with the claiming of ER by recently clarifying a number of practical points relating to it.
Although it is not all good news for clients we do now have a better understanding of...
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