Farm capital gains; It’s a gas; Pension plans; Plot development
N M F Trigg (TC4079)
Can previous non-business use be ignored in a capital gains tax entrepreneurs’ relief claim?
Can an employee ownership trust be combined with a management buyout?
The picture that emerges from cases of only or main residence relief
Checking entitlement to entrepreneurs’ relief after trading ceases
Inheritance tax implications of the diversification of activities
A Hancock, T L Hancock (TC3816)
Could entrepreneurs’ relief apply to shares in a property-owning business?
Is there an easy way to arrive at a property valuation on death?
What it means to be an employee for the purposes of a claim to entrepreneurs’ relief
P Drown & R Leadley as executors of J Leadley (deceased) (TC4007)