Commentary

C3.1301X Business asset disposal relief—key resources

Capital gains tax
Capital gains tax | Commentary

C3.1301X Business asset disposal relief—key resources

Capital gains tax | Commentary

Division C3.13     Business asset disposal relief (previously entrepreneurs' relief) and investors' relief

For updates affecting this Division please see Part C0 Updates

Business asset disposal relief (previously known as entrepreneurs' relief) overview

C3.1301X Business asset disposal relief—key resources

Information on business asset disposal relief, which was known as entrepreneurs' relief prior to the tax year 2020/21, can also be found in the following Tolley sources [please note that depending on your particular subscription some of these links may not be available]:

Tolley GuidanceConditions for business asset disposal' relief
Key legislationTCGA 1992, s 169H (Introduction)
HMRC ManualsEntrepreneurs' Relief: broad

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial