Entrepreneurs' Relief - The New Rules Explained
Entrepreneurs’ relief for company shareholders was the subject of major changes in FA 2019 and proposed changes for FA 2020. The FA 2019 changes brought the qualifying rules into sharp focus.
In this live broadcast we will look at the details of both sets of changes, and how they affect taxpayers.
Delegates are asked to note that the session will not cover entrepreneurs’ relief for holders of EMI options or shares.
What You Will Learn
This live broadcast will cover the following:
- What disposals does entrepreneurs' relief apply to
- A summary of the qualifying conditions
- Trading company or group
- Meaning of trading company
- Meaning of trading group
- Joint ventures
- Employee or officer
- Practical issues
- Decided cases
- Qualifying period
- Changes in qualifying period
- Transitional issues
- Family company requirements - detail
- Ordinary share capital
- Voting power
- Rights to dividends and assets on a winding up
- Rights to proceeds of disposal
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.