{"version":"1.0","provider_name":"SMH Group","provider_url":"https:\/\/devstagesite.co.uk\/smhgroup","title":"Entrepreneurs Relief - SMH Group","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"8ShGnjOjSd\"><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/entrepreneurs-relief\/\">Entrepreneurs Relief<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/devstagesite.co.uk\/smhgroup\/entrepreneurs-relief\/embed\/#?secret=8ShGnjOjSd\" width=\"600\" height=\"338\" title=\"&#8220;Entrepreneurs Relief&#8221; &#8212; SMH Group\" data-secret=\"8ShGnjOjSd\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/devstagesite.co.uk\/smhgroup\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/03\/what-makes-an-entrepreneur-1024x450.jpg","thumbnail_width":1024,"thumbnail_height":450,"description":"If you are contemplating selling your business you simply cannot afford to miss out on Entrepreneurs Relief (ER), not when it can reduce the tax rate payable from 28% to just 10% and thereby enables you to keep 18% more of the gains you make! Briefly, the relief is available to: Sole traders and partners who sell the whole or part of their businesses. Company directors and employees who sell a \u2018material stake\u2019 in a \u2018qualifying company\u2019. A \u2018material stake\u2019 means that the shareholder works for the company, owns at least 5% of the share capital and is able to exercise at least 5% of the voting rights Company directors and employees who acquired shares under an EMI option However,\u00a0 there are a number of detailed conditions that need to be met and it is all too easy to lose the relief if you aren\u2019t aware of the ways in which relief can be invalidated through \u2018disqualifying events\u2019 or don\u2019t\u00a0 make the claim\u00a0 in good time. Consider the recent case of\u00a0 McQuillan (TC5074): \u00a0The taxpayer and his wife each owned \u00a033\u00a0 of\u00a0 the 100 \u2018ordinary shares \u2018in issue (ie, comfortably more than 5% each of the \u2018ordinary share capital\u2019) . [&hellip;]"}