Policy paper

Entrepreneurs바카라 사이트™ Relief where shareholding 바카라 사이트˜diluted바카라 사이트™ below the 5% threshold

This measure allows individuals whose shareholding is 바카라 사이트˜diluted바카라 사이트™ below the 5% threshold as a result of a new share issue to obtain relief for gains up to that time.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Entrepreneurs바카라 사이트™ Relief where shareholding 바카라 사이트˜diluted바카라 사이트™ below the 5% threshold

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Details

The measure ensures that entrepreneurs are not discouraged from seeking external investment to finance business growth in circumstances where their own shareholding becomes diluted.

This is part of the government바카라 사이트™s response to the patient capital review, and is in line with the government바카라 사이트™s policy of supporting enterprise and entrepreneurship.

A consultation with a summary of responses about allowing Entrepreneurs바카라 사이트™ Relief on gains made before dilution is also available.

Published 6 July 2018