Lucy Orrow: Entrepreneur’s Relief

Lucy Orrow: Entrepreneur’s Relief

In the 2018 Budget, the Chancellor introduced changes to Entrepreneur’s Relief, which is available on the disposal of assets or shares held in a personal company.  There had been a lot of speculation about the possibility of Entrepreneur’s Relief being removed...

Residential Nil Rate Band & Downsizing

We’ve all come across people who in later life have decided to move to a smaller property, “now the kids have moved out” or “we don’t need the space, it’s too much work”, but how are these people affected when it comes to the new Inheritance Tax rules for leaving...