News Tag Results for "Entrepreneurs Relief "

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306
Views

Autumn Budget 2018 -Entrepreneurs' relief: definition of a 'personal company'

Two new tests are to be added to the definition of a 'personal company' for entrepreneurs' relief. Both conditions, as well as the existing 'share capital' and 'voting right... more


264
Views

Autumn Budget 2018 -Entrepreneurs’ Relief: minimum qualifying period extension

The minimum period throughout which certain conditions must be met to be eligible for Entrepreneurs’ Relief is to be increased from one year to two years in respect of disposals on or after 6... more


62
Views

Budget update 2020-CGT entrepreneurs' relief - reduction in the lifetime limit

CGT entrepreneurs' relief - reduction in the lifetime limit The lifetime limit for capital gains tax (CGT) entrepreneurs' relief is reduced from £10 million to £1 million fo... more


684
Views

Changes to rules to extend availability of Entrepreneurs' Relief on associated disposals

Changes to rules to extend availability of Entrepreneurs' Relief on associated disposals   Entrepreneurs' Relief will be allowed on an 'associated disposal' of a privat... more


793
Views

Entrepreneurs' relief: extension to long-term investors

Entrepreneurs' relief: extension to long-term investors   The Chancellor announced that Entrepreneurs' relief (ER) will be extended to external investors in unlisted trading co... more


364
Views

Proposed changes to Entrepreneurs' Relief - gains before dilution

At present, entitlement to the special 10% rate of capital gains tax may be lost when an entrepreneur's company issues new shares and as a result causes their personal stake to fall below 5%. A... more