Clare Wilson

Oct 16, 2024 | taxjournal.com | Edward Reed |Clare Wilson |Georgia Hicks

As readers will know equity investors must meet certain prescribed conditions to obtain relief under the Enterprise Investment Scheme (‘EIS’). This includes the need to invest in a company that is carrying out a qualifying trade or will do so within two years of the investment; this was the issue in dispute in Putney Power Ltd and another v HMRC [2024] UKFTT 870 (TC).

Jun 19, 2024 | taxjournal.com | Clare Wilson |Edward Reed |David Whiscombe |Peter Vaines

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Feb 14, 2024 | taxjournal.com | Clare Wilson |Edward Reed |Oliver Marre |Sharon Baynham

Private client review for February © Copyright LexisNexis 2024. All rights reserved. 14 February 2024 Speed read This month, we consider the FTT’s recent decision in Patwary and the importance of evidence when making a claim for PPR relief. In Trustees of the Peter Buckley Settlement, a failed claim for entrepreneurs’ relief by trustees demonstrates the importance of checking the requirements of the relief well in advance of a disposal.