Entrepreneurs’ relief is intended to reduce the rate of capital gains tax to a flat rate of 10% on certain qualifying business disposals. Certain aspects of the relief have recently changed, and this may affect any subsequent tax liability. A qualifying business disposal must include a material disposal of business assets. For these purposes, a…
June 4, 2019 Gold Stag Accounts
- Annual investment allowance or writing down allowance?
- Mileage allowance payments – what is NIC-free?
- Relief for trading losses
- Should an LLP partner be treated as a salaried partner?
- Gift cards and the trivial benefits exemption
- Using your car in your property rental business
- Grounds and gardens for SDLT
- Joint tenants v tenants in common – Does it matter?
- Employer-funded scholarships
- Weighing up LLPs
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PRE-TRADING EXPENSES: Certain pre-trading expenses can be deducted from your first year’s trading. For it to be allowable it must have been paid ‘wholly and exclusively for the purposes of the trade’.
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