Incorporation relief - What is a 'business' for CGT incorporation relief purposes?

The incorporation of a business will often involve the disposal by a sole trader or partnership to a company of chargeable assets for CGT purposes, such as free goodwill or land and buildings. The... Read more

Controlling persons - the Government's proposed rules and their implications

The government announced in Budget 2012 that measures would be introduced to tackle avoidance through the use of personal service companies. It was also announced that there would be consultation on... Read more
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