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Entrepreneurs Relief and the New Investors Relief provides guidance on this specialist area and the disposal of business assets.
The book details what assets qualify for relief and the calculations involved in entrepreneurs relief, presented in a logical structure with easy to locate information. Worked examples feature throughout to enable the information to be put into context and appendices include HMRC manuals, index and case tables, checklists and other HMRC materials.
With the government recently further increasing the lifetime limit on gains, the issue of Entrepreneur's Relief has never been more current.