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Supporting careful tax planning.
Published: 18 July, 2025
This extensive title by Tolley examines all the issues relevant to owner-managed businesses with worked examples, case studies, planning points, risk management and relevant case law.
In this edition:
• Updated for Finance Act 2025
• Case law updated for latest decisions
• All chapters and examples updated for changes to tax rates, NIC rates and thresholds
• Updated for changes to business asset disposal relief and investors' relief , amendments to employee ownership trust qualifying conditions and the abolition of the furnished holiday let regime