Entrepreneurs' relief on the disposal of shares in a personal company

February 09, 2016 | by Sian Kelly | No comments

Entrepreneurs’ relief is a very valuable relief that can significantly reduce the tax payable on the sale of a business. Where the conditions for relief are met, capital gains are taxed at 10% rather than at 28% to the extent that the lifetime limit (£10 million from 6 April 2011 onwards) remains available. Spouses and civil partners each have their own lifetime limit.

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