February 6, 2017 0 Comments

  Entrepreneurs' Relief reduces the rate of CGT to 10% on the first £10 million of gains on the disposal of qualifying business assets. This would include sole traders disposing of their business

December 5, 2016 0 Comments

  Finance Act 2016 brought in new rules to ensure that overseas property traders and developers are subject to UK income tax or corporation tax when they dispose of UK properties from 5

September 12, 2016 0 Comments

  One of the anti-avoidance measures being introduced by the latest Finance Bill potentially changes the way that certain payments to shareholders will be taxed. This may result in payments following some company

July 4, 2016 0 Comments

  Where a sole trader, partnership or LLP has established a significant value for the goodwill of their business it was possible up until 3 December 2014 to transfer that goodwill to a

March 18, 2016 0 Comments

Some 600,000 small business to be taken out of business rates. George Osborne has announced that some 600,000 small businesses will be taken out of business rates from next year. Also approximately 250,000

March 16, 2016 0 Comments

Have you used your 2015/16 £11,100 annual exemption?  Consider selling shares where the gain is less than £11,100 before 6 April 2016. Also, if you have any worthless shares, consider a negligible value