Policy paper
Capital Gains Tax: changes to rules to extend availability of Entrepreneurs' Relief on associated disposals
This tax information and impact note applies to individuals who realise gains on a disposal of a private asset, used in a business carried on by their partnership or company when they retire or reduce their participation in their business.
Documents
Details
The measure allows Entrepreneurs鈥� Relief to be claimed on an 鈥榓ssociated disposal鈥� of a privately-held asset when the accompanying disposal of business assets is to a family member.
Updates to this page
Published 16 March 2016