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Healthcare: tax

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Tax: End of year action plan for healthcare businesses

The 2016/17 tax year seems to have been more challenging than previous tax years. However, with all tax returns and superannuation certificates completed and submitted, it’s time to start thinking about the year ahead.

Entrepreneurs’ relief on disposal of a surgery

Entrepreneurs’ relief is designed to give relief for capital gains tax on the disposal of interests in businesses and this relief may be extended to assets used in those businesses. This article examines the difficulty in obtaining relief for the disposal of a business asset, such as the surgery building, while the business is ongoing.