Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Power of 10

Problems to avoid if you want to claim entrepreneurs’ relief


  • The criteria for ensuring that a company is trading.
  • Problems with property: how is it held and what is it used for?
  • The definition of ordinary share capital and voting rights.
  • Income tax advantages can result in increased capital gains tax.
  • Ensure that claims are made within time limits.

Capital gains tax entrepreneurs’ relief has been with us since 2008 and practitioners will by now be aware of its main features most of which will need to be satisfied in a 12-month run-up to a disposal.

Gains of £10m in an individual’s lifetime can qualify for the 10% rate of capital gains tax rather than the normal 28% so the stakes are high with up to £1.8m of tax (£10m gains at the differential of...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon