1
Type Speaker CPD Hours Level
1 UpdateInformation
Accreditation Information
SRA Competency B

Introduction

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
    • Partnerships
  • 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.

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Learn Live | 17.04.2020

N/A | 9:30am - 10:30am


Entrepreneurs' Relief - The New Rules Explained

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Apr
17
2020
 
9:30am - 10:30am

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£121.50
£135
£270
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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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