Commentary

C3.1201 Introduction to the business expansion scheme

Capital gains tax
Capital gains tax | Commentary

C3.1201 Introduction to the business expansion scheme

Capital gains tax | Commentary

Division C3.12     Business expansion scheme

Divisions C3.12 revised by
ALLAN SAUNDERS

Formerly one of HM Inspectors of Taxes

For updates affecting this Division please see Part C0 Updates

The business expansion scheme (BES)

C3.1201 Introduction to the business expansion scheme

The business expansion scheme (BES), was available for certain investments in shares between 6 April 1983 and 31 December 1994. It is now only relevant when considering the capital gains tax implications for individuals disposing of shares that had attracted relief under the scheme as separate rules were introduced for shares issued under the scheme after 18 March 1986

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