Archive for February 2012
Entrepreneurs’ Relief
Entrepreneurs’ Relief is available to individuals and some trustees in respect of capital gains made on the disposal of all or part of a business, business assets if the business has stopped trading and in certain cases shares owned in respect of a business. This relief is aimed at the individual and therefore whilst most…
Read MoreBusiness Premises Renovation Allowance – the basics
Business Premises Renovation Allowance (BPRA) was introduced by the Finance Act 2005 as an incentive to bring derelict or unused properties back into life. The BPRA was designed to run for a period of 5 years from 11 April 2007 and therefore only has a few short months left to run. As with many incentive…
Read MoreWhat will the budget have in store for SDLT?
Stamp Duty Land Tax (SDLT) concessions granted to first time buyers in the 2010 budget come to an end on 24 March this year. The concession, which meant that first time buyers wouldn’t have to pay the 1% SDLT on properties costing between £125,000 and £250,000 has had a fairly limited impact on the housing…
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