Policy paper

Minimum qualifying period extension for Entrepreneurs鈥� Relief

This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs鈥� Relief.

From:
HM Revenue & Customs
Published
29 October 2018
Last updated
30 October 2018 鈥� See all updates

Documents

Capital Gains Tax: Entrepreneurs鈥� Relief: minimum qualifying period extension

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This document provides more information on the changes and details the impacts.

Updates to this page

Published 29 October 2018
Last updated 30 October 2018 show all updates

  1. Proposed revisions section third bullet point amended from 3 years to 2 years.

  2. First published.

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