Jan 08, 2021 Do fixed rate preference shares "count" for entrepreneurs' relief purposes? By Catherine Hill The upper tribunal has confirmed that certain cumulative preference shares can form part of the “ordinary share capital” of a company for...
Nov 02, 2018 Entrepreneurs' relief changes: three traps for "genuine entrepreneurs" By Jeremy Moncrieff The changes to entrepreneurs' relief (ER) announced at the Budget are to ensure the relief goes to "genuine entrepreneurs". Conceptually,...