Entrepreneurs’ Relief on Share Sales - A Guide to the Options Available
This webinar will explore the strategies available to optimise entrepreneurs’ relief on share sales.
It will include an update on the changes in the autumn 2018 budget, and the new anti-dilution election which became available in April 2019.
Anyone involved in a share sale should have an understanding of how entrepreneurs’ relief applies to mitigate their client’s tax bill.
After watching this webinar, you should have a clear idea of how it applies to a share sale, and what options are available for you to maximise its impact for your clients.
What You Will Learn
This webinar will cover the following:
- What requirements need to be satisfied to enable entrepreneurs’ relief to apply?
- Structuring the consideration - share exchanges, loan notes, QCBs and non QCBs, and earn-outs - options for how to maximize relief on all parts of the purchase price
- Share option schemes and entrepreneurs' relief
- Recent changes to entrepreneurs’ relief, including the new anti-dilution election, and the interaction between entrepreneurs’ relief and other recent important changes, such as the Targeted Anti Avoidance Rule for Liquidations (TAAR)
- Impact of recent case law (including Castledine v HMRC, Corbett v HMRC, and Hirst v HMRC)