Policy paper

Capital Gains Tax: Entrepreneurs' Relief - changes to the treatment of joint ventures and partnerships

This tax information and impact note applies to individuals and trustees who realise gains on shares in a company which invests in a joint venture company.

• From: HM Revenue & Customs
• Published: 16 March 2016

Documents

Capital Gains Tax: entrepreneurs' relief: changes to the treatment of joint ventures and partnerships

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Details

The measure changes the definitions of a 바카라 사이트˜trading company바카라 사이트™ and a 바카라 사이트˜trading group바카라 사이트™ which apply for Entrepreneurs바카라 사이트™ Relief purposes.

Published 16 March 2016