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Briefing quick find:

Selling a business: Tax issues

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and get the right advice at an early stage. In this series of briefings, we will explain the…

Selling a business: Shares or assets?

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and get the right advice at an early stage. In this series of briefings, we will explain the…

Selling a business: Why sell?

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and get the right advice at an early stage. In this series of briefings, we will explain the…

Selling a business: Getting started

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and get the right advice at an early stage. In this series of briefings, we will explain the…

How to handle the residence nil rate band

The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a ‘qualifying residential interest’ (QRI) at their death, which is ‘closely inherited’…

Finance Bill 2017 – Dropped by Select Committee

The latest development in the long awaited and debated changes to the taxation of non-domiciled individuals enacted by the Finance Bill 2017. The vast majority of the wholesale changes, that have taken up much of Private Client practitioners time over the…

Key points from the Spring Budget 2017

The Chancellor of the Exchequer, Philip Hammond, delivered his first Budget against a backdrop of a more-buoyant-than-expected UK economy post-Brexit and improved tax receipts. Set against these were concerns about funding the NHS and social care, and the impact on…