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Tax engineering

01 November 2011 / Kevin Slevin
Issue: 4328 / Categories: Comment & Analysis , Capital Gains
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end


  • The value of entrepreneurs’ relief has substantially increased since 2008.
  • Will this increase be an incentive to re-examine the relief?
  • The one-year rule in TCGA 1992 s 169I can be engineered.
  • Will a transfer of shares or business assets be beneficial?
  • If changes are made will present traps be removed?

Although the FA 2008 capital gains tax entrepreneurs’ relief provisions have been amended by FA 2010 F(No2)A 2010 and FA 2011 the fundamentals of the relief as introduced have not really changed.

In short if the conditions of the relief are met and a claim is made within the prescribed time limit – all or part of the assessable capital gain in respect of a particular transaction can...

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