The Long Partnership

The Long Partnership We provide a comprehensive range of accountancy services to individuals and businesses.

02/06/2026

Every Little Helps! Find out more in this week's short video.

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐คโ€œAll we have to decide is what to do with the time that is given to us.โ€Gandalf, Lord of the Rings
30/05/2026

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค

โ€œAll we have to decide is what to do with the time that is given to us.โ€

Gandalf, Lord of the Rings

27/05/2026

MTD: Quarterly Updates โ€“ Are You Ready? Find out in this week's short video.

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐คโ€œThe only place success comes before work is in the dictionary.โ€Vince Lombardi
22/05/2026

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค

โ€œThe only place success comes before work is in the dictionary.โ€

Vince Lombardi

If you subscribed for ordinary shares in an unquoted trading company there are a couple of very useful reliefs available...
21/05/2026

If you subscribed for ordinary shares in an unquoted trading company there are a couple of very useful reliefs available to you.

Investor Relief

BADR is aimed at owners and shareholders who are active in the business, whereas investorsโ€™ relief is targeted at external investors.
A claim for investorsโ€™ relief may be made by an individual (the investor) who has made a gain on the disposal of a โ€˜qualifying shareโ€™.
For 2026/27 the rate of CGT charged is reduced to 18% for the first ยฃ1m of gain. Investorsโ€™ relief remains attractive compared to the higher rate of CGT of 24%.
You must have subscribed for the shares and none of the company shares can be quoted. The shares must have been Ordinary shares at issue and disposal.
The shares must have Been held for at least 3 years. Generally, you cannot be an employee of the company but there are exceptions.

Share Loss Relief

You can claim to set certain allowable capital losses on the disposal of shares you subscribed for in a qualifying trading company, against your income.
The โ€œdisposalโ€ may be because of making a negligible value claim, but the relief is available for other types of disposals.
The shares must not be fixed rate dividend preference shares
You will have subscribed for shares if they were issued to you by the company for money or moneyโ€™s worth.

20/05/2026

If you subscribed for ordinary shares in an unquoted trading company, there are a couple of very useful reliefs available to you.

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐คโ€œA company is known by the people it keeps.โ€Will Rogers
14/05/2026

๐๐ฎ๐จ๐ญ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค

โ€œA company is known by the people it keeps.โ€

Will Rogers

Address

1st Floor Robertson House, Shore Street
Inverness
IV11NF

Website

Alerts

Be the first to know and let us send you an email when The Long Partnership posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Shortcuts

Share

Category