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For many, owning and selling their own home is thought to be tax-free but, as always, tax is never quite as simple as that!
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Following our earlier blog regarding Entrepreneurs’ Relief (ER) and the changes made by the Chancellor in Budget 2018, we consider the availability of Entrepreneur’s Relief with regard to difference classes of shares in issue.
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Philip Hammond presented his (Brexit affected and short) Spring Statement on Wednesday 13 March 2019. So what exactly did the Chancellor say, and more importantly, what did it actually mean?
READ MOREEntrepreneurs’ Relief (ER) is a significant tax relief available on the disposal of a business. ER gives access to a 10% rate of capital gains tax, subject to a lifetime limit of £10 million.
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In this blog we consider an individual, for ease let’s call him Tom, who is non-resident in the UK having lived and worked abroad for the last 7 years.
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