P1107 Entrepreneurs relief on share disposals
Tolley CPD
Entrepreneurs relief on share disposals
Dean Wootten
Seminar
This Seminar is 14 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) The ER rules for shares
- 3) Change to the 12 month rule
- 4) The 5% test
- 5) The 5% test
- 6) 5% test other points
- 7) The officer or employee test
- 8) The trading company test
- 9) More on trading companies