Book review – Entrepreneurs’ Relief
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
This book is a slim volume and an easy read. It is a very good introduction to the topic for the beginner and also a very useful refresher for those who have some experience but who do not deal with entrepreneurs’ relief (ER) every day.
The book starts with a general introductory chapter and then has separate chapters to explain the key definitions of qualifying shareholders and qualifying companies. It moves on to standalone chapters covering the most common situations when ER could be claimed, associated disposals, share exchanges, sole traders and partnerships. There is also a chapter on trustees and their eligibility for ER. The final chapter covers the new investors’ relief.