It's All in the Timing
- 26 May 2016
- Law Blog
- Corporate & Commercial
Selling the shares in a business you own and run attracts very favourable tax treatment in the UK and one of the most beneficial reliefs is Entrepreneurs' Relief (ER), which for most small businesses limits the Capital Gains Tax payable by the director-shareholders to 10 per cent as opposed to the usual rate of 18 or 28 per cent (being reduced to 10 or 20 per cent following the recent Budget).
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Children's Voices Matter in Care Cases - But Are Not Always Decisive
- 17 May 2016
- Law Blog
The voices of children will always be heard by family judges in care proceedings, but they are not always decisive and can be outweighed by other factors. In one case, a boy's vociferous wish to live in England with his mother was overruled by a judge who found that his best interests lay in returning to Ireland to live with his paternal family.
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