Entrepreneurs Relief: A Guide to Planning Opportunities & Avoiding Pitfalls
Course aims and objectives
To provide a detailed examination of the Entrepreneurs@ relief legislation and any relevant case law highlighting the planning opportunities available and the pitfalls to be avoided. The course includes numerous examples to illustrate the points raised.
The course will include
- A road map to the legislation
- Share sales - points to remember
- Maximising Entrepreneurs' Relief in the final 12 months
- Running out of time
- Particular issues with trusts
- Creating a qualifying asset
- Interaction of ER and other reliefs
- Passing the 5% test
- Selling now - loan notes and QCBs
- QCBs issued 6.4.08 to 22.6.10
- QCBs issued pre-6 April 2008
- Earn-outs
- Options exercised before sale
- EMI s…
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
Course aims and objectives
To provide a detailed examination of the Entrepreneurs@ relief legislation and any relevant case law highlighting the planning opportunities available and the pitfalls to be avoided. The course includes numerous examples to illustrate the points raised.
The course will include
- A road map to the legislation
- Share sales - points to remember
- Maximising Entrepreneurs' Relief in the final 12 months
- Running out of time
- Particular issues with trusts
- Creating a qualifying asset
- Interaction of ER and other reliefs
- Passing the 5% test
- Selling now - loan notes and QCBs
- QCBs issued 6.4.08 to 22.6.10
- QCBs issued pre-6 April 2008
- Earn-outs
- Options exercised before sale
- EMI shares
- Optimal mix of consideration
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
