Policy paper
Capital Gains Tax: Entrepreneurs' Relief associated disposal rules
This Tax Information and Impact Note is about Entrepreneur`s Relief (ER) and changes to the associated disposal rules.
Documents
Details
This measure will mean that Entrepreneurs鈥� Relief (ER) will not be available to reduce Capital Gains Tax on gains which accrue on personal assets used in a business carried on by a company or a partnership, unless they are disposed of in connection with a disposal of at least a 5% shareholding in the company, or a 5% share in the partnership assets. It will affect disposals on and after 18 March 2015.
Updates to this page
Published 18 March 2015