News Tag Results for "entrepreneur"

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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


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


Investor's relief

This new relief is designed to complement entrepreneurs' relief by extending the 10% rate of CGT to gains accruing on disposals of qualifying shares by investors in a company who have no connec... more