Entrepreneurs' relief
Amount of
Associated disposals
Generally
Trust disposals
Associated disposals
Disposals on or after 18 March 2015
Disposals prior to 18 March 2015
Generally
Material disposal
Restrictions on relief
Background
Business asset roll-over
Claims for
Company share option plans
Computation
Definitions
Disposal of shares, enterprise management incentives
Disposals (pre-18 March 2015)
Disposals by trustees
Disposals of relevant EMI shares made on or after 6 April 2013
EMI options
Enterprise investment scheme
Enterprise management incentives
Exclusion of goodwill in certain circumstances
Furnished holiday lettings
Generally
Gifts of business assets, interaction with
Goodwill
Anti-avoidance rules
Held-over gains, chargeable
Hold-over relief
Holding company of trading group
Incorporation relief, interaction with
Joint venture companies and qualifying shareholdings
Lifetime limit
Limit
Material disposal of business assets
Material disposals
Business or part of business
Company ceasing to be a trading company
Conditions
Disposal of assets after discontinuance
Disposal of shares in personal company
Disposal of whole or part of business
Relevant EMI shares
Material disposals by individuals
Business or part of a business
Disposal of assets after business discontinued
Disposal of shares in personal company or EMI shares
Need to be an employee
Non-domiciliaries and temporary residents
Ordinary share capital
Personal company
Profits and assets test: partnerships
Qualifying business disposal
Qualifying business disposals
Qualifying for relief
Rate of capital gains tax
Rate of tax reduction
Relevant business assets
Relevant EMI shares
Relevant gains and losses
Reorganisations
Generally
Qualifying corporate bonds
Reorganisations and deferred gains
Eligibility conditions
Enterprise investment schemes
Generally
Qualifying corporate bonds
Relief for social investments
Venture capital trusts
Restriction to relevant business assets
Goodwill transferred to related party
Shareholding test: JVC
Trading company
Trading group
Transfer of business
Trust business assets, disposal of
Amount qualifying for relief
Generally
Trustees, disposals by
Generally
Non-qualifying beneficiaries
Qualifying beneficiary
Qualifying disposals
Venture capital trusts
Voting rights test: JVC
Voting rights test: partnerships