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.

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Details

The measure allows Entrepreneurs바카라 사이트™ Relief to be claimed on an 바카라 사이트˜associated disposal바카라 사이트™ 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

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