Show Summary Details

Section 105: (1)(a): Business or an interest in a business

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 5: Business property: property qualifying for the relief Activities constituting a business Business, but of the wrong kind for relief: McCall v HMRC Corporate v non-corporate The restrictive effect of s 105(3) Woodlands Sole proprietor’s business Authors, artists, sculptors and musicians Partnership interest Groups of companies Intra-group loans Multiple group structures The ‘mere asset’ exclusion: review of the early cases Nelson Dance Disposal of part of a partnership share One business or several? What is the interest? Lloyd’s underwriters: the assets that qualify for BPR Lloyd’s Name losses Assets supporting the underwriting business Succession Limited partnerships and limited liability partnerships (LLPs) LLP accounts and formalities Jersey LLPs Transition to LLP ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.