Selling land for development

Selling land for development

Continuing demand for new housing nationally means property developers will remain on the lookout for appropriate land to buy for the foreseeable future. Many landowners are non-corporates such as farmers selling off surplus fields or householders selling off...
Enterprise Investment Scheme (EIS) Reinvestment Relief

Enterprise Investment Scheme (EIS) Reinvestment Relief

This week we look at a valuable capital gains tax (CGT) relief which enables a gain on the sale of any asset to be deferred by reinvesting the gain into qualifying Enterprise Investment Scheme (EIS) shares. Assuming various conditions are met, the deferred gain only...
Securing Business Asset Disposal Relief (BADR)

Securing Business Asset Disposal Relief (BADR)

We have written in previous Tax Tuesday pieces about the value of the various tax reliefs which are available to entrepreneurs here in the UK. However, the complexity of the tax legislation means it is all too easy to inadvertently miss out on these reliefs if...