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Tax: HMRC guidance trumped by court
Alison Cartin examines entrepreneurs’ relief: disposals by the trustees and the qualifying beneficiary requirement ‘In relation to disposals by individuals of shares or securities of a company, entrepreneurs’ relief will be available in respect of all shares in the company disposed of by the individual shareholder even if some of those shares have been held …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- The Quentin Skinner 2005 Settlement & ors v HMRC [2019] UKFTT 516 (TC)