Insights: Katie Mitchell

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Lifecycle of a business: succession planning - Helena Luckhurst and Katie Mitchell in the Tax Journal

Helena Luckhurst, Katie Mitchell |

Owners of trading businesses potentially enjoy significant capital tax breaks. Business property relief is a generous relief from IHT, but investment activity, business assets not used for business purposes and debt arrangements can jeopardise the relief. Gift relief from CGT may be available but needs to be claimed and is subject to claw-back. Although the […]