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Archive for December, 2018

How do changes in the Entrepreneurs relief conditions following the budget affect me and when do they come into force?

The first key change was the definition of a personal company for Entrepreneurs’ Relief. Previously, a personal company was defined as one in which the shareholder: is an office holder, director or employee of the company or group company; and holds at least 5% of the ordinary share capital and of the voting rights of[…] Read more »

Estate of a deceased person

I need to register an Estate of a deceased person with HMRC but cannot find any relevant online forms. How do I register? The law has not changed but unfortunately, HMRC has continually changed its administration procedures regarding estates. The law (Section 7 Taxes Management Act 1970) requires the personal representatives to notify liability within[…] Read more »

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