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Since 1927 the leading authority on tax law, practice and administration

Kevin Slevin

Kevin Slevin is the author of Slevin’s Guide to Business Asset Disposal Relief. He can be contacted by email: Kevin@slevinassociates.co.uk. He retired from tax consultancy in 2019 but continues to write on tax matters.

ARTICLES

Time to venture down the rabbit hole into the strange world of capital gains tax entrepreneurs’ relief, where nothing is quite what it seems

The new capital gains tax investors’ relief.

The implications of the new draft legislation on distributions in close company liquidations.

Practical points on entrepreneurs’ relief.

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

IHT business property relief on AIM shares can be lost easily

An entrepreneurs’ relief dispute that may have income tax ramifications

Phased completion can affect other shareholders’ relief

Be certain clients’ inheritance tax planning takes full account of business property relief

Death can be the end for relief on shares bought by venture capitalists

Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN
KEVIN SLEVIN considers whether expenditure that enhances the value of an asset is always tax deductible
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