See also:
bit.ly/39dlRyg
Update, overturned:
www.bailii.org/ew/cases/EWCA/Civ/2022/1222.html
www.gov.uk/tax-and-chancery-tribunal-decisions/the-commissioners-for-hm-revenue-and-customs-v-1-the-quentin-skinner-2005-settlement-l-2-the-quentin-skinner-2005-settlement-r-3-the-quentin-skinner-2005-settlement-b-2021-ukut-0029-tcc
financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11272/TC07312.pdf
www.withersworldwide.com/en-gb/insight/entrepreneur-s-relief-and-the-qualifying-beneficiary-requirement-is-it-now-the-time-to-act
www.rpc.co.uk/perspectives/tax-take/court-of-appeal-finds-in-favour-of-taxpayers-concluding-that-entrepreneurs-relief-was-available/#page=1
Update:
www.mishcon.com/news/entrepreneurs-relief-a-bad-relief-for-trustees
