Business Asset Disposal Relief
The changes to Business Asset Disposal Relief (BADR) announced in the Budget will reduce the rewards for those who take the risk of setting up a new business and driving its success.
Autumn Budget Report
Read our Autumn Budget Report here. The Budget measures aimed to raise over £40bn in taxes, by far the lions share coming from an increase in Employer’s National Insurance Contributions (ERNIC).
Autumn Budget Headlines
Here are the headlines from the Chancellor’s Autumn Budget. We have focussed particularly on the business tax measures announced in the Budget.
Capital Gains Tax and family succession
Craig Simpson, Tax Partner at Bates Weston considers the threat of Capital Gains Tax increases and the impact on family succession timing.
Capital Gains Tax hike on the way?
Should you consider accelerating your business disposal to capture the current rates of Capital Gains Tax?
Delving into Demergers
Richard Coombs, tax partner at Bates Weston, uncovers the problems demergers are designed to fix. He explains how problems arise and why trying to resolve them using anything other than a demerger can often lead to significant tax charges.