Tina is Tax Partner within Private Client delivery tax advisory services to entrepreneurs and HNWI Within each specialism. Her areas of deeper knowledge are as follows:

• Business asset disposal relief (Entrepreneurs’ relief) – Associated disposals, trusts, disposals of a business/assets used in business, disposals of shares/securities, election where shareholding diluted below 5 per cent, EMI, election to crystallise gains under s169Q or s169R TCGA 1992, qualification requirements for non-EMI shares.
• Main residence relief – Letting relief, occupation under terms of settlement, periods of deemed occupation, garden/grounds in excess of half a hectare.
• CGT – On earn-outs and other types of deferred consideration, gifts of business assets, holdover relief on gifts of assets chargeable to inheritance tax, incorporation relief, investors’ relief, relief for replacement of business assets (rollover relief), share for share exchanges, 30 day reporting for property disposals