The Chancellor’s unexpected announcements about changes to entrepreneurs’ relief for company shareholders brought the qualifying rules into sharp focus.
In this live broadcast session we will look at the details of the qualification conditions for shareholders, explain how the new rules will apply from 29 October 2018 and 6 April 2019 and look at some transitional issues.
Delegates are asked to note that the session will not cover entrepreneurs’ relief for holders of EMI options or shares.
What You Will Learn
This live broadcast will cover the following:
- What disposals does entrepreneurs’ relief apply to
- A summary of the qualifying conditions
- Trading company or group
- Employee or officer
- Practical issues
- Decided cases
- Changes to qualifying period
- Family company requirements – detail
- Ordinary share capital
- Voting power
- Rights to dividends and assets on a winding up
- Rights to proceeds of disposal
To find out more and to book click here: