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Entrepreneurs' relief - articles

Features and articles from ICAEW on entrepreneurs' relief within the UK tax regime.

Is the writing on the wall for entrepreneurs’ relief?

10-02-2020

10 February 2020: whispers of reforms to entrepreneurs’ relief in the upcoming Budget have brought out supporters and detractors to the current regime. But what benefits does the controversial relief bring to business? And what good would scrapping it do?

Book review: Slevin’s Guide to Entrepreneurs’ Relief

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Sue Moore 03-01-2020

Sue Moore reviews Slevin’s Guide to Entrepreneurs’ Relief, issue 11, by Kevin Slevin – a taxation specialist. She describes it as a thorough exploration of the complex and ever-evolving relief.

A limited period of time

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Rachael Dronfield Taxline 29-11-2019

Rachael Dronfield examines a First-tier Tribunal decision concerning whether a minimum period applies to holding an interest in possession for entrepreneurs’ relief.

Entrepreneurs’ relief: two practical points

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Lynnette Bober and Andrew Cockman, Tax Faculty Private Client Committee Taxline 16-03-2018

Lynnette Bober and Andrew Cockman detail two practical points on entrepreneurs’ relief that have been discussed with HMRC. ICAEW has been given permission to make HMRC’s position public.

Book review – Entrepreneurs’ Relief

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Sue Moore, Tax Faculty Taxline 01-08-2017

Sue Moore goes into detail about entrepreneur’s relief – including qualifying corporate bonds and non-qualifying corporate bonds – in her review of Entrepreneurs’ Relief by Stephanie Churchill

The latest changes to entrepreneurs’ relief

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Taxline 01-06-2016

Legislation in Finance Bill 2016 is intended to correct the problems caused by Finance Act 2015. Kate Willis, technical officer at CIOT, explains.