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Entrepreneurs' relief - articles

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

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.