as widely anticipated, changes were announced to entrepreneurs' relief (which provides for a reduced rate of capital gains tax of % on qualifying disposals of interests in businesses or shares in companies). rather than completely abolishing the relief, the total entrepreneurs' relief allowance has...
for trading losses in the early years of a trade. explain terminal loss relief. how a partnership is assessed to tax. illustrate how to allocate assessable profits between the partners following a change in the profit sharing ratio or a change in the members in the partnership. describe the alternative...
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