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Where are we now?

07 June 2016 / Craig Simpson
Issue: 4553 / Categories: Comment & Analysis

The present position on capital gains tax entrepreneurs’ relief.


  • Government policy is to limit entrepreneurs’ relief to genuine business and share disposals.
  • Trustees do not have a separate entitlement to entrepreneurs’ relief but rules for qualifying beneficiaries are relaxed a little.
  • Rules for associated disposals are amended by Finance Bill 2016 and backdated.
  • It has been recognised that changes made on joint ventures in 2015 went too far.
  • Legislative changes relating to transactions with connected parties.

Over the past 18 months we have seen a number of changes to the rules on entrepreneurs’ relief with a clear policy intention to limit it to genuine business and share disposals. It was pleasing to see some of the relaxations in the Finance Bill 2016 which if enacted in its current form will provide relief against some...

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